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2003 (11) TMI 309 - AT - Income TaxExtract: .......ot a case in which the AO could have made reference to the DVO under s. 131(1)(d) of Act when admittedly no proceeding was pending in respect of these asst. yrs. 1989-90 to 1991-92 and no justification to reopen the assessments, which were completed under s. 143(3) and to make addition. 32. All the appeals stand allowed and additions stand deleted.
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