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1990 (7) TMI 169 - ITAT DELHI-EExtract: .......with law could not be obtained from the Commissioner. The entire proceedings were thus ab initio void and illegal. Any assessment raised on that basis is unlawful. We, therefore, have to cancel the assessment. 12. Since we have held that the proceedings are unlawful, we do not think it necessary to go into the merits of the grounds taken before us.
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