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2010 (6) TMI 646 - AT - Income TaxExtract: .......s invalid and the second notice, which was served beyond a period of 12 months, was invalid in terms of section 143(2) of the Act and we, therefore, annul the assessment. 10. Since we have annulled the assessment, therefore, we do not think it necessary to decide the grounds taken by the assessee on merits. 11. In the result, the appeal is allowed.
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