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2007 (2) TMI 352 - AT - Income TaxExtract: .......above, I hold that neither initiation of re-assessment proceedings is valid and proper nor re-assessment framed as such while accepting the appeal of the assessee, I quash the assessment framed under section 147 read with section 143(3) made by the Assessing Officer and confirmed by ld. CIT(A). 21. As a result the appeal of the assessee is allowed.
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