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2009 (1) TMI 313 - AT - Income TaxExtract: .......y assumed. 10.1 For the reasons recorded above, the reassessment proceedings are quashed and held to be bad in law. In the circumstances of the case, it is unnecessary for us to consider various grounds raised in the appeal of the Revenue. 11. In the result, whereas cross-objection of the assessee is allowed, the appeal of the Revenue is dismissed.
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