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2005 (12) TMI 517 - ITAT CHENNAIExtract: ....... learned Departmental Representative also could not say regarding the assumption of jurisdiction particularly in this case by the learned CIT. Therefore, we quash the order of the learned CIT passed under section 263, dated 23-3-2005, for the assessment year 2002-03. 4. In the result, the assessee succeeds and the appeal of the assessee is allowed.
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