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2013 (8) TMI 1140 - AT - Income TaxExtract: ....... circumstances, we are of the view that initiation of reassessment proceeding is not valid. Accordingly, the order of reassessment is annulled and the appeal of the assessee is allowed. 18. In the result, ITA No.1281/Bang/2012 is allowed, while all the other three appeals are dismissed. Pronounced in the open court on this 14th day of August, 2013.
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