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1991 (4) TMI 70 - HC - Income Tax
Extract:
.......ning to jurisdictional aspect, could be taken for the first time before the Appellate Assistant Commissioner in the second round of proceedings. But, for the present, we need not go that far. We leave this question open. In the light of the discussion above, we answer the question in the negative and in favour of the assessee. No order as to costs.