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2003 (3) TMI 650 - ITAT DELHIExtract: .......Assessing Officer could not assume the jurisdiction to frame the assessment in the hands of the assessee and as such, the assessment is bad and deserves to be annulled. I, therefore, have no hesitation in holding that the assessment is bad null and void. Accordingly, the same is hereby annulled. In the result, the appeal of the assessee is allowed.
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