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1992 (1) TMI 171 - ITAT JAIPURExtract: .......ese objections also of the learned Departmental Representative. 14. Since we have quashed the income-tax assessment itself, it may not be necessary to deal with the other questions on merit. 15. Accordingly, the assessment framed by the Income-tax Officer under section 148 dated 17-3-1986 is annulled. 16. The appeal filed by the assessee is allowed
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