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2012 (8) TMI 908 - AT - Income TaxValidity of assessment completed u/s. 158BD and u/s. 158 BC - CIT(A) quashed the assessment proceedings - Held that:- As relying on case of CIT vs. Lekshmi Traders [2010 (11) TMI 467 - KERALA HIGH COURT ] we agree with the contentions of the department that the assessment cannot be held as void ab initio, if the Assessing Officer did not mention the relevant section correctly in the assessment order. Accordingly, we set aside the orders of the Ld. CIT(A) on this point. Since the Ld. CIT(A) did not adjudicate the appeals on merits, we set aside both the appeals to his file for adjudicating the grounds raised on merits. In the case of Shri V.H.Yahia, the Ld CIT(A) has also held that the assessment is barred by limitation. Since the decision of Ld CIT(A) in respect of the jurisdiction of the Assessing Officer is set aside, we set aside the issue relating to the limitation also to his file with the direction to examine the same afresh in the set aside proceedings. - Decided in favour of revenue for statistical purposes.
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