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1963 (8) TMI 49 - CALCUTTA HIGH COURT
Extract:
.......diction upon a court if the court has no jurisdiction. The failure to give the requisite notice deprives the Income-tax Officer of his jurisdiction to assess under section 34. The answer to the question framed is, therefore, in the negative. The respondent will pay to the applicant the costs of this reference. Certified for counsel. Sen J.-I agree.