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2011 (1) TMI 1462 - AT - Income TaxExtract: .......bstitution for such power. The non-application of mind by the AO and his failure to record his own reasons had vitiated the provisions of Sec. 147 of the Act. Accordingly, CIT(A) has rightly quashed the reassessment proceedings and we uphold the same. 5. In the result, revenue’s appeal is dismissed Order pronounced in Open Court on 21/01/2011
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