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2011 (10) TMI 677 - AT - Income TaxExtract: .......ter hearing both the sides we find the appeal filed by the Revenue challenging the reopening of the assessment has been dismissed. Therefore, the C.O. filed by the assessee becomes infructuous and accordingly dismissed. 7. In the result, appeal filed by the Revenue as well as C.O. filed by the assessee are dismissed. Order pronounced on 19.10.2011.
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