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2008 (5) TMI 678 - AT - Income TaxExtract: .......er s. 234B was not argued. The assessee would however be eligible for consequential relief, if any. 11. Ground No. 4 challenges the proceedings as without jurisdiction but no arguments were advanced in support of the ground. The same is dismissed. 12. Ground No. 5 is general and requires no decision. 13. In the result, the appeal is partly allowed.
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