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2011 (2) TMI 1388 - AT - Income TaxExtract: .......n. Therefore, in our considered opinion, Ld. CIT(A) has rightly cancelled the assessments. Accordingly, we do not find any infirmity in the orders passed by the Ld. CIT(A) canceling the assessment for both the years. 11. In the result, appeal filed by the Revenue for both the years are dismissed. 12. Pronounced in the open court on 18th Feb., 2011.
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