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2007 (11) TMI 356 - AT - Income TaxExtract: ....... is empowered in such a situation to issue notice under s. 148 to assess an amount which was in dispute and intimately connected with this assessee so as to give effect to an appellate order as also to reach a final logical legal conclusion. The grounds raised are, therefore, dismissed. 8.9 In result, the, appeal filed by the assessee is dismissed.
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