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1992 (12) TMI 61 - ITAT BANGALOREExtract: .......r section 143(1A) though wrongly styled as under section 143(1)(a) of the Income-tax Act, 1961. In these circumstances, the grounds taken by the revenue are quite valid and justified in law and, therefore, the impugned order of the DCIT(A) is hereby cancelled as it is unjustified in law and is ab initio void. 9. In the result, the appeal is allowed
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