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2002 (10) TMI 736 - AT - Income TaxExtract: .......tly all the proceedings that emanate from the issuance of the notice under section 143(2) become void. We, therefore, quash the assessment order on this limited ground. 8. Both the parties have not argued other issues raised in the grounds of appeal and hence, they need no adjudication. 9. In the result, the appeal filed by the assessee is allowed.
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