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1981 (8) TMI 114 - AT - Income TaxExtract: .......a) of the Act was invalid and illegal in law. The reassessment made on the cases, is, therefore, cancelled. In the view we have taken we do not consider it necessary to go into the merits of the case and give finding whether the assessee had or had not discharged the onus and on it under section of the Act. 18. In the result, the appeal is allowed.
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