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2018 (4) TMI 1930

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.... 1. By way of these appeals, the assessee-appellant has challenged correctness of two separate orders dated 06.10.2016 & 17.10.2016 passed by the by the CIT(A), Ahmedabad-5, in the matter of assessment under section 144 and 271B of the Income-tax Act, 1961 respectively for the assessment year 2012-13. 2. When these appeal were taken up for hearing, it was noticed that both impugned orders, i....