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2010 (7) TMI 1033 - ITAT KOLKATAExtract: .......os laid down in the case cited supra, we quash the orders of the lower authorities and allow the grounds of appeal of the assessee. 6. Since we have quashed the reassessment proceedings there is no need to adjudicate the other grounds on merit. 7. In the result, the appeal of the assessee is allowed. Order is pronounced in the open Court on 16.7.10
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