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2012 (12) TMI 1065 - AT - Income TaxExtract: ....... be dealt with by the proceedings u/s. 154 of the Act. Being so, in our opinion, the Assessing Officer is precluded from taking the issue in the proceedings u/s. 154 of the Act. Accordingly, the order of the Assessing Officer is annulled. 13. In the result, appeal of the assessee is allowed. Order pronounced in the open court on 7th December, 2012.
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