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1992 (12) TMI 64 - ITAT BANGALOREExtract: ....... an order under s. 143(1A) though wrongly styled as under s. 143(1)(a) of the IT 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 Dy. C1T(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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