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2008 (10) TMI 263 - AT - Income TaxExtract: ....... restricted to 50 per cent. In view of the above, we hold that the reassessment under s. 143(3) r/w s. 147 of the Act was not validly made. We, therefore see no infirmity in the order of the CIT(Al in annulling the reassessment made and deleting the demand raised. His order is confirmed. 9. In the result, the appeal of the Revenue stands dismissed.
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