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2005 (9) TMI 241 - AT - Income TaxExtract: ......., we are not recording arguments of findings on this issue as we have already held that the assessment is null and void and we do not find it necessary to deal it with other issues raised in the impugned miscellaneous petition and leave it open. 24. In the result, the miscellaneous application filed by the assessee-company is allowed in its favour.
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