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2010 (12) TMI 1216 - AT - Income TaxExtract: .......1 In view of aforesaid finding, the grounds taken by the assessee in the cross objection about validity of making the assessment u/s 147 become infructuous. 5. In the result, the appeal of the revenue is dismissed and the cross objection of the assessee is dismissed as infructuous. This order was pronounced in the open court on 27th December, 2010.
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