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2006 (12) TMI 120 - HC - Income TaxExtract: .......he order impugned and the consequential order dated June 12, 2003 are set aside as it is settled that when initiation of proceedings under a statute lacks jurisdiction, the final or consequential order is also liable to be struck down. The questions are answered in favour of the Revenue and against the assessee. The appeal stands allowed. No costs.
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