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2007 (12) TMI 244 - AT - Income TaxExtract: ....... of the assessee stand allowed. Since, the assessment framed under section 143(3) of the Act has itself been cancelled/quashed by us on the legal issue, we do not consider it necessary to adjudicate upon the other grounds of appeal taken by the assessee on merits. 16. In the result, the appeal filed by the assessee is allowed in terms of the order.
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