1981 (11) TMI 88

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..... e the AAC. "That the ld. AAC have no jurisdiction to initiate the proceedings under s. 148 as proceedings under s. 143 were pending before the ITO. Hence the proceedings were void-abinitio? 3. While disposing of the appeal, the AAC did not apply his mind to the ground as urged before him. I, therefore, set aside the order of the AAC and restore the case to his file with the direction that he s .....

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