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2012 (7) TMI 1163 - AT - Income TaxExtract: .......ion cited supra, we quash the reassessment proceedings. Assessee s CO is allowed. 4. Since we have allowed the Cross Objection of assessee, the revenue s appeal requires no adjudication and is dismissed as infructuous. 5. In the result, CO of assessee is allowed and appeal of revenue is dismissed. 6. Order pronounced in the open court on 31.07.2012
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