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2013 (5) TMI 943 - AT - Income TaxExtract: ....... the light of various judicial pronouncements in the right perspective and since we do not find any infirmity therein, we confirm his order. Since the assessment is annulled, we find no justification to adjudicate the appeals on merit. 19. In the result, all the appeals of the Revenue are dismissed. Order pronounced in the open court on 28/05/2013.
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