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1991 (3) TMI 197 - AT - Income TaxExtract: .......that the reopening of the assessment is invalid. Therefore, the order of the CIT(A) directing the ITO to make investigation and the assessment is set aside. Since we are of the opinion that the reopening itself is invalid, we do not find any necessity to discuss the merit of the additions made by the ITO. 8. The appeals of the assessee are allowed.
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