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2002 (5) TMI 816 - AT - Income TaxExtract: .......thur 2001 252 ITR 1791 (Punj. and Har.). Respectfully following the order of the Tribunal, we find merit in the above contention of the assessee that the CIT(A) has erred in confirming the re-opening of the assessment under section 148 of the Act. 5. In view of the above, we allow the appeal of the assessee. 6. In the result, the appeal is allowed.
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