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2006 (2) TMI 580 - AT - Income TaxExtract: .......e cancelled specially when notice under section 158BC(a) of the Act was issued on 30-7-1998 and was duly received by the assessee on 5-8-1998 in our opinion, the whole proceedings cannot be said to be null and void. 13. In view of these facts and judicial pronouncements, the stand of the ld. CIT(A) is reversed. The appeal of the revenue is allowed.
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