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1983 (4) TMI 86 - ITAT CHANDIGARHExtract: .......in this case because that issue to be adjudicated by us is regarding reassessment u/s 143 (3) r/w s. 147 (b) which has been annulled by the CIT (A). For the reasons given by us in the case of Mrs. Urmila Rani and for the reasons given by the CIT (A) in his order on this issue his action is confirmed. 8. In the result, revenue s appeal is dismissed.
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