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2006 (12) TMI 505 - HC - Income TaxExtract: .......fore the appellate authority and the appeal filed by the assessee on the question of jurisdiction was not maintainable. 22. Question No. (i) is, thus, answered in favour of the Revenue and against the assessee. 23. In view of the above, question No. (ii) has been rendered academic and need not be gone into. 24. Reference is disposed of accordingly.
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