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2012 (2) TMI 618 - HC - Income TaxExtract: ....... the learned Appellate Tribunal is justified in not appreciating that when the assessment is done without proper inquiry and application of mind by the AO, the CIT can assume jurisdiction under Section 263 of the Act ? We accordingly Admit the appeals and place the same for final hearing on 09.07.2012. Appellant to serve fresh notice upon assessee.
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