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2001 (10) TMI 272 - AT - Income TaxExtract: .......ch considering all the facts and circumstances of the case, I am of the view with the return of income filed by assessee, showing non-taxable income was non est and so the assessment made under s. 143(3) based thereon was invalid and rather void ab initio which was liable to be annulled as such. 6. In the result, this appeal of assessee is allowed.
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