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1989 (12) TMI 112 - AT - Income TaxExtract: .......there was no proper basis with the ITO for reopening the assessment and hence reassessment order dated 18th Feb., 1985 passed by the ITO is annulled. 5. Since the entire assessment order has been annulled by us we do not consider it necessary to go into other objections of the assessee. 6. In the result, the appeal filed by the assessee is allowed.
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