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2003 (1) TMI 229 - AT - Income TaxExtract: .......ore, the AO is not justified to make block assessment under Chapter XIV-B of the IT Act even on merits. The assessment orders are liable to be quashed even on these reasons. 18. Keeping in view all the facts and circumstances and the discussions above, we quash all the assessment orders. 19. As a result, all the appeals of the assessee are allowed.
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