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2004 (1) TMI 296 - ITAT AMRITSARExtract: .......7.5 The Cross-Objection of the assessee, being in support of the impugned order is hereby allowed. The alternative prayer for deletion of addition on merits has become infructuous in the light of our setting aside the very initiation of reassessment proceedings. 7.6 In the result the assessee succeeds and the appeal of the Revenue stands dismissed.
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