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2006 (5) TMI 424 - AT - Income TaxExtract: .......cumstances above, we hold that the reopening of assessment is bad in law. Accordingly, we direct the Assessing Officer to cancel the order of assessment. 4.2 Since we have decided the issue of reopening in favour of assessee, hence we are not going into the other grounds with regard to the merits of the appeal. In the result, the appeal is allowed.
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