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2001 (3) TMI 254 - ITAT COCHIN
Extract:
.......ng Officer has no jurisdiction to reopen the assessments for these years. The cross-objections filed by the assessee are liable to be allowed on this ground alone. Even otherwise, we have also decided the issue on merits in the appeals preferred by the Revenue, in favour of the assessee. In this view of the matter, the cross-objections are allowed.