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2005 (7) TMI 310 - AT - Income TaxExtract: ....... and the case shall fall under s. 149(1)(b) of the Act and the AO has issued the notice under s. 148 well within time. Hence, we reverse the order dt. 26th March, 2002 of learned CIT(A) and direct the learned CIT(A) to decide the case on merit. Hence, this appeal of the Revenue is allowed. 15. In the result, both the appeals of Revenue are allowed.
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