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1993 (8) TMI 141 - AT - Income TaxExtract: ....... (A) was not justified in upholding the reassessment proceedings and consequently, we hold that the reassessment made under section 147(b) was not warranted in law and on facts. Accordingly, we set aside the order of the CIT (Appeals) and cancel the reassessment made under section 147(b) of the IT Act, 1961. 13. In the result, the appeal is allowed
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