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2011 (2) TMI 1595 - AT - Income TaxExtract: .......ary issue of validity of initiation of reassessment proceedings, the other issues raised by the assessee and the revenue in their appeals are not taken up for consideration. 18. In the result, the appeals by the assessee are allowed whereas the appeals by the revenue are dismissed. Order pronounced in the open court on the 9th day of February 2011.
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