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2013 (12) TMI 1725 - ITAT PUNEExtract: ......., we hold that the initiation of proceedings by the issuance of notice u/s 147/148 of the Act in the present case is bad in law and therefore, the consequential assessment made is hereby cancelled. Thus, assessee succeeds on this aspect. 17. In the result, appeal of the assessee is allowed. Order pronounced in the open Court on 16th December, 2013.
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