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2011 (9) TMI 1192 - ITAT CHANDIGARHExtract: .......ce of notice u/s 148, 143(2), and or the order passed u/s 144 of the Act and we are not pressing the issue on merits. Ground Nos. 5 to 8 raised by the assessee are thus allowed for statistical purposes. 10. In the result, the appeals of both the assessee and the Revenue are allowed. Order Pronounced in the Open Court on 27th day of September, 2011.
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