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2006 (6) TMI 205 - ITAT PUNE
Extract:
.......g Officer and, therefore, the order passed by the CIT was without jurisdiction. 4. Thus, by majority view, we hold that there was no failure on the part of the Assessing Officer to make proper enquiry and, therefore, the order passed by the CIT under section 263 is without jurisdiction. 5. In the result, the appeal filed by the assessee is allowed.