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2008 (4) TMI 533 - ITAT MUMBAIExtract: .......sessing Officer under section 147 of the Act and annulled the reassessment. The assessee has also taken other Ground on merit. We have already annulled the reassessment on the issue of jurisdiction. Therefore, we do not consider it necessary to adjudicate the grounds taken on merit. 6. In the result, the appeal filed by the assessee stands allowed.
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