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2004 (6) TMI 287 - AT - Income TaxExtract: ....... of 12 months from the date of filing of the return and, therefore, the assessment made by the Assessing Officer on the basis of such invalid notice has to be declared null and void and is to be quashed accordingly. 28. Consequently, the ground taken by the assessee is allowed in its favour. 29. In the result, the appeal of the assessee is allowed.
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