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2013 (6) TMI 719 - AT - Income TaxExtract: .......tial factor for reopening the assessment is missing. We, therefore, find no infirmity in the order of CIT(A) who has rightly annulled the assessment having held that there is no valid reason recorded for reopening the assessment. We, accordingly, find no infirmity in the order of CIT(A). 6. In the result, the appeal of the Revenue stands dismissed.
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