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2004 (1) TMI 337 - AT - Income TaxExtract: .......happenings whereas the proceedings under s. 142(1)/142(2) are quite procedural and ordinary. The proceedings under s. 147/148 of the Act affect the rights of the assessee. There is no infirmity in the findings of the learned CIT(A). The Department is to fail in this appeal on this count. 11. In the result, the appeal of the Department is dismissed.
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