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2013 (1) TMI 945 - AT - Income TaxExtract: .......led. 15. In view of the decision on the validity of initiation of reassessment proceedings, the other issues raised by the assessee on merits do not require any consideration. Consequently, the appeal of the assessee is allowed. 16. In the result, the appeal of the assessee is allowed. Pronounced in the open court on this 11th day of January, 2013.
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