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2005 (3) TMI 402 - AT - Income TaxExtract: ....... the Assessing Officer from reconsidering the returned income under section 143, taking aid of any other section in the Act would be considered as an effort to unsettle the case. 9. Under these circumstances, the impugned orders passed by the Assessing Officer as well as CIT(A) are hereby cancelled and the appeals filed by the assessee are allowed.
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