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2013 (3) TMI 814 - ITAT KOLKATAExtract: .......ully following the same, we allow the appeal of assessee on jurisdictional issue. Once we have allowed the jurisdictional issue in favour of the assessee, there is no need to adjudicate the remaining issues on merits. Appeal of assessee is allowed. 6. In the result, appeal of assessee is allowed. 7. Order pronounced in the open court on 15.03.2013.
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