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2012 (5) TMI 862 - AT - Income TaxExtract: .......e. 8. For the reasons discussed above, we have no hesitation to hold that the assumption of jurisdiction by the learned CIT was not proper and we therefore, quash the impugned orders passed by the learned CIT for both the AYs under consideration by allowing the appeals of the assessee. 9. In the result, both the appeals of the assessee are allowed.
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