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2013 (12) TMI 1159 - PUNJAB & HARYANA HIGH COURTValidity of order of CIT(A) - Held that:- A perusal of the order passed by the ITAT reveals that, though, arguments were addressed on the question of legality of order passed by the CIT(A) - The ITAT has not recorded any opinion thereon - The order passed by the ITAT, suffers from an error of jurisdiction and must necessarily be rectified. The CIT(A) and the ITAT have apparently ignored Section 153(1)(a) as well as judgment of the Hon'ble Supreme Court of India in Assistant Commissioner of Income-tax v. J.K.Synthetics Ltd., [2001 (2) TMI 17 - SUPREME Court] - The matter was restored for fresh adjudication.
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