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2006 (11) TMI 153 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......see under section 127(1) of the Act. The above decision is, therefore, clearly distinguishable. The assessee having not raised the objection as to jurisdiction at the appropriate time before the Assessing Officer cannot be permitted to take up the issue in appeal. In view of the above, no substantial question of law arises. The appeal is dismissed.