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2013 (9) TMI 1230 - AT - Income TaxExtract: .......for the decision in that case, I set aside and quash the reassessment proceedings under section 148 of the Act and also delete the additions on merit as done in the case of Shri Ramesh Prasad, HUF. In the result, appeal of the assessee is allowed. 13. In the result, both the appeals of the assessees are allowed. (Order pronounced in the open Court)
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