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1981 (12) TMI 61 - ITAT CHANDIGARHExtract: .......f reasons, etc., as we accept the main contention of the assessee on the main ground that reassessment in this case was bad in law, as the ITO did not put the material to the assessee even on her making for it, as is also observed by the AAC from the finding of his order, extracted and placed above. 17. The assessee s appeal is, therefore, allowed.
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