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2001 (12) TMI 207 - AT - Income TaxExtract: .......ficer while processing the return under section 143(1)(a) is in order, and the Deputy CIT(A) was not justified in setting aside the intimation under section 143(1)(a) sent in that behalf. We accordingly set aside the impugned order of the Deputy CIT(A), and restore the orders of the assessing officer. 11. In the result, Revenue s appeal is allowed.
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