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2006 (10) TMI 203 - ITAT JODHPURExtract: .......e initiation of the reassessment proceedings. My view is fortified by the aforenoted decision of the Division Bench of the Tribunal in the case of Dy. CIT vs. Yakub Ali Gopal Singh and Party. By setting aside the impugned order, I quash the notice under s. 148 and the resultant proceedings flowing therefrom. 7. In the result, the appeal is allowed.
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