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2007 (9) TMI 325 - AT - Income TaxExtract: .......tisfactory, assessment cannot be held to be valid. We, therefore, cancel assessment under section 158BD on account of inordinate delay and the delay which is beyond the period of 6 years as provided under the parallel provisions of section 147/148/149. 9. As a result, we cancel the assessment. 10. As a result, the appeal of the assessee is allowed.
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