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2006 (2) TMI 582 - ITAT AMRITSARExtract: .......ly assumed jurisdiction under section 147/148 of the Income-tax Act. Resultantly, the initiation of the proceedings under section 147/148 is quashed along with the impugned orders. 13. In view of the above cases, there is no need to decide the issue on merits because of academic interest only. 14. As a result, the appeal of the assessee is allowed.
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