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1965 (12) TMI 12 - ALLAHABAD HIGH COURT
Tribunal cannot exercise the functions of the ITO and decide that an assessment can be sustained under cl. (a) or cl. (b) of sub-s. (1) of section 34 - If the Tribunal does not enjoy that jurisdiction, subsequenlty it does not have jurisdiction to convert an assessment made under cl. (a) to one under cl. (b).