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2002 (9) TMI 416 - AT - Income TaxExtract: .......8BC read with section 143(3). We, therefore, quash the notice so issued and hold that the assessment so made is bad in law and accordingly stands annulled. As the assessment stands annulled, we do not consider it necessary to advert upon the other grounds taken by the appellant on merits. 6. In the result the assessee rsquo s appeal stands allowed.
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