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2004 (5) TMI 247 - AT - Income Tax
Extract:
.......uiries. Therefore, even on this account, such proceedings were bad in law. 10. In view of the above discussion, I am entirely in agreement with the view expressed by learned AM. Accordingly, it is held that re-assessment proceedings under section 147 were not validly initiated. The matter would now go back to the regular Bench for necessary orders.