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2002 (4) TMI 213 - AT - Income TaxExtract: .......he business of mining and crushing stone-rubble into grit, Kapchi and metal, etc. The AO is directed to grant relief accordingly. 6. No arguments were addressed by the learned counsel in relation to ground No. (1) regarding invalidity of proceedings under s. 143(3). Hence, the said ground is rejected. 7. In the result, the appeal is partly allowed.
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