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2013 (6) TMI 758 - AT - Income TaxExtract: .......esult CO. is allowed. 3.4 In the result the Cross Objection is allowed the assessment order passed by the Assessing Officer is bad in law in view of invalidity of re-assessment proceeding. We, therefore, did not decide department appeal in ITAT No.79/PNJ/2012, become infructuous for adjudication. 4. Order pronounced in the open court on 14/06/2013.
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