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1984 (6) TMI 106 - AT - Income TaxExtract: .......ab initio, the assessment order along with section 144B proceedings are held to be so, and amounts to a nullity. We hold and direct accordingly, with the result, that the orders of the lower authorities stand cancelled. The grounds by the assessee succeed and stand allowed. 17 to 23. These paras are not reproduced here as they involve minor issues.
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