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1997 (6) TMI 46 - ITAT DELHI-AExtract: .......hat the reopening of assessment is not in accordance with the provisions of ss. 147 and 148, we reject the Departmental appeals in relation to both the assessment years. 9. In the result, while the appeals filed by the assessee in ITA Nos. 7028 and 7029/Del/1994 are allowed, the Departmental appeals in ITA Nos. 7412 and 7413/Del/1994 are dismissed.
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