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1982 (7) TMI 173 - ITAT JAIPURExtract: .......t of the assessee within the meaning of section 147(a). The ITO having already agreed with the contention of the assessee that the receipt of Rs. 16,861 was not taxable, I hold that the reopening was bad in law. This being so, there is no need to go into the merits of the case. The reassessment order is, therefore, quashed. . The appeal is allowed.
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