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2014 (2) TMI 1026 - AT - Income TaxSearch u/s 132 of the Act – Protective Assessment made - Jurisdiction of AO u/s 153 r.w section 154 of the Act – Held that:- Though the ground was raised before CIT(A) but CIT(A) has not adjudicated it as there is no finding of CIT(A) on the same - the ground needs to be adjudicated by CIT(A) – thus, the matter is remitted back to the CIT(A) for fresh adjudication – Decided in favour of Assessee.
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