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2004 (6) TMI 308 - AT - Income TaxExtract: .......that the CIT(A) was justified in cancelling the assessments as completed under s. 143(3) r/w s. 147. We do not find any legal and factual infirmity in the orders of CIT(A). The same are upheld and all the grounds of appeals of the Revenue are dismissed. 7. In the result, appeals filed by the Revenue for all the three assessment years are dismissed.
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