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2009 (1) TMI 871 - AT - Income TaxExtract: .......cide the assessee’s appeal on merits. The ground No. 7 relating to interest chargeable under s. 234 of the Act having become infructuous in view of our findings recorded hereinabove, wherein we have quashed the reassessment proceedings, now does not survive. In the result, the appeal filed by the assessee stands allowed in terms of the order.
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