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2004 (12) TMI 295 - AT - Income TaxExtract: .......pting the plea of the assessee, I quash the assessments framed by the AO and confirmed by the learned CIT(A). Since the assessments are being quashed on the very first legal ground, therefore, other grounds are dismissed as alternatively pleaded by the learned counsel for the assessee. 11. As a result, both the appeals of the assessee are accepted.
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