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1983 (9) TMI 69 - HC - Income TaxExtract: .......und even has been made to withdraw these admissions of fact. The second requirement, therefore, stood satisfied. The petitioner, in my view, has failed to prove that the impugned settlement or impugned assessment order for the assessment year 1965-66 suffered from a patent lack of jurisdiction. The petition has no merit and is dismissed with costs.
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