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2000 (10) TMI 202 - AT - Income TaxExtract: .......to section 147. Accordingly, we are unable to uphold the action of the Assessing Officer since the re-assessment proceedings were void-ab-initio on account of the period of limitation. Consequently, the orders of both the authorities below are set aside and the re-assessment proceedings are cancelled. 6. In the result, both the appeals are allowed.
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