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1987 (9) TMI 114 - AT - Income TaxExtract: .......48 was invalid. We, therefore, set aside the order of the CIT (A) and quash the reassessment order as made on 05.03.1985. In the view that we have taken, we do not express any opinion on grounds relating to merits. The appeal of the assessee is, therefore, allowed. Since the reassessment stands quashed, the appeal of the Revenue would be dismissed.
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