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2010 (3) TMI 1195 - AT - Income TaxExtract: .......t justified in initiating proceedings u/s.147 of the Act and accordingly we are inclined to uphold the order passed by the ld. CIT(A) in holding that the whole assessment is annulled. The grounds taken by the revenue are, therefore, rejected. 13. In the result revenue’s appeal stands dismissed. Order pronounced in the open court on 19.3.2010.
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