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2002 (7) TMI 235 - ITAT JAIPUR
Extract:
.......s not provide jurisdiction to the AO to initiate proceedings under s. 147 and, accordingly, we uphold the order passed by the CIT(A) on this account and, accordingly, the ground taken by the Revenue is rejected. 18. In the result, the Revenue rsquo s appeal in ITA No. 1399/Jp/1993 is allowed, whereas the appeal in ITA No. 1299/Jp/1997 is dismissed.