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2007 (9) TMI 307 - AT - Income TaxExtract: .......equired under s. 151 of the Act. Therefore, the same would not support the case of the Revenue. 10. Considering the above facts, the objection of the learned counsel for the assessee is sustained. Resultantly, we hold that the reopening of the assessment is not valid. There is no merit in the Departmental appeal. The same is accordingly, dismissed.
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