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1994 (3) TMI 161 - AT - Income TaxExtract: ....... In view of the aforesaid, I am of the opinion that the notice issued by the ITO to the assessee was vague and invalid and, therefore, the assessment order made by the ITO in such a proceeding would be invalid and bad in law. I therefore, uphold the order of the DC (Appeals), though for different reasons. 16. In the result, the appeal is dismissed.
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