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1980 (6) TMI 66 - ITAT GAUHATIExtract: .......e us in the present appeals, are not tenable and are quashed. 34. In view of our having held that re-opening of the cases under s. 147(b) of the Act, was not warranted by the facts of the cases, other grounds taken by the assessee become redundant and of mere academic interest. 35. In the result, the appeals by the assessee succeed and are allowed.
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