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2005 (4) TMI 534 - ITAT BANGALOREExtract: .......(a). Therefore, the assessments completed under section 147 in both the cases could not be regarded as regular assessments and interest under the above sections could not be charged. Applying the same, we allow the ground raised by the assessee in this appeal. It is ordered accordingly. 7. In the result, the appeal filed by the assessee is allowed.
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