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1983 (1) TMI 130 - ITAT CHANDIGARHExtract: .......ed. In view of the Supreme Court judgment which has been cited before the AAC, this is beyond the scope of audit and since the reassessment proceedings were initiated on the basis of this report, the entire proceedings are bad in law. The orders of the authorities below are, therefore, cancelled and status quo ante restored. 7. Ordered accordingly.
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