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2004 (4) TMI 274 - AT - Income TaxExtract: .......cussed above, the assessments under section 143(1) could not be said to be erroneous and consequently, it cannot be said that there was escapement of income. We hold accordingly. Consequently, the orders of CIT(A) as well as the orders of Assessing Officer under section 147 are hereby quashed. 13. In the result, all appeals of assessee are allowed.
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