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1979 (11) TMI 121 - ITAT AMRITSARExtract: .......ied under cl. (a) of s. 147. No reasons have been given by the AAC to justify the action of the ITO under that provision. The re-assessment proceedings are, therefore, null and void. The assessee having succeeded on the legal objection, we do not enter into the merits of the valuation of the property. 6. In the result, both the appeals are allowed.
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