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2008 (1) TMI 884 - AT - Income TaxExtract: ....... it can be found that notice is issued to the assessee HUF. Therefore, the notice issued is not a valid notice and hence, we hold that the assessment is without jurisdiction and cannot be sustained. Hence, the assessment framed is cancelled. Thus, the ground of appeal of the assessee is allowed. In the result, the appeal of the assessee is allowed.
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