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2007 (10) TMI 657 - AT - Income TaxExtract: .......hed. 6. In view of our above decision to quash the reassessment, there is no need to go into the merits raised by the assessee as well as the Revenue. Therefore, we set aside the order of the CIT(A) and annul the reassessment proceedings. 7. In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed.
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