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1980 (5) TMI 64 - ITAT GAUHATIExtract: .......l basis for reopening of the assessment in the instant case. In this view of the matter, we find that the reopening of the assessment was not proper or valid on the basis of the reasons as recorded by the ITO in the instant case. The orders of the authorities below are, therefore, set aside. 11. In the result, the appeal of the assessee is allowed.
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