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2009 (2) TMI 73 - GUJARAT HIGH COURTNotice u/s 148 – jurisdiction - impugned notice was issued by Income Tax Officer, whereas the Assessment Order has been framed by Assistant Commissioner of Income Tax – petitioner contention that the Income Tax Officer had no jurisdiction to issue notice under Section 148 of the Act has not been controverted - impugned notice is quashed and set aside, as having been issued by an authority who did not have jurisdiction to issue the notice – consequently, Assessment Order framed is also quashed
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