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2002 (12) TMI 552 - AT - Income TaxExtract: .......ndings, notice so issued under section 148 of the Act is found invalid. The same is, therefore, directed to be quashed. As a result the assessment made also stands annulled and consequently the ground of the revenue become infructuous. 11. In the result, the appeal of the revenue stands dismissed and assessee rsquo s cross objection stands allowed.
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