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2003 (5) TMI 41 - HC - Income TaxPetitioner had challenged the jurisdiction of the Assistant Commissioner of Income-tax, Investigation, Circle-4(1), Calcutta, to issue the notice for rectification of the assessment relating to the assessment year 1991-92 under section 154 - in our view, the notice seems to be illegal since the grounds do not conform to the ingredients of section 154. - As such we declare the notice impugned illegal, invalid bad in law and without jurisdiction. - In the result, the appeal succeeds
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