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2013 (6) TMI 815 - AT - Income TaxExtract: .......ordance with the provisions of the Act and was liable to be quashed. We have no reason or any other valid ground to take a different view in this regard. Accordingly, the sole ground of the revenue being devoid of merits is dismissed. 11. In the result, the appeal of the revenue is dismissed. Order pronounced in the open court on…28/06/2013.
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