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1986 (3) TMI 130 - AT - Income TaxExtract: .......ourt, we have to hold that the assessment itself has become illegal and void. In the circumstances, the Commissioner (Appeals) was not justified in not annulling the assessment but only setting aside the assessment and directing the GTO to make a fresh assessment after bringing all the legal heirs on record. 6. In the result, the appeal is allowed.
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