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2004 (7) TMI 277 - AT - Income TaxExtract: .......ax Act ex consequent, there is no scope of framing any assessment on the assessee under the Act. In the final analysis, we set aside the impugned order and direct that the assessee cannot be subjected to tax under the Act nor there is any question of charging consequential interest under sections 12 and 12A. 7. In the result, the appeal is allowed.
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