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2004 (7) TMI 289 - AT - Income TaxExtract: .......t been validly initiated. The assessment order based on such initiation of proceedings under s. 147 is, therefore, bad in law. The addition made by the AO on account of provident fund contribution and ESI contribution are, therefore, found to be without any merit for these reasons also. 7. In the result, the appeal filed by the assessee is allowed.
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