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1993 (5) TMI 47 - AT - Income TaxExtract: ....... ITR 476 (Punj. and Har.) CIT v. Express Newspapers (P.) Ltd. 1978 111 ITR 347 (Mad.) Belapur Sugar and Allied Industries Ltd. In the instant case, no such order was passed by the Assessing Officer. This being so, the assessment order passed by the Assessing Officer has to be quashed and we order accordingly. 9. In the result, the appeal is allowed
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