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2004 (6) TMI 281 - AT - Income TaxExtract: .......ppeal, we hold that the assessment made in this case is illegal and void and the same is liable to be annulled. 13. Since we have annulled the assessment order by allowing ground Nos. 1 to 4 taken by the assessee in this appeal, we are not required to adjudicate the other grounds on merits. 14. In the result, assessee rsquo s appeal stands allowed.
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