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1999 (6) TMI 32 - HC - Income TaxExtract: .......uite contrary to the scheme of the Act and has the effect of investing the prescribed authorities with the power to virtually interfere with the territorial jurisdiction of the concerned High Court. Hence, we are of the view that this I.T.C. under section 256(2) is not maintainable, as this court has no jurisdiction. Hence, the I.T.C. is dismissed.
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