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2006 (11) TMI 188 - HC - Income TaxTribunal accepted the appeal of the assessee on the ground that the Assessing Officer failed to record reasons for initiating proceedings for reassessment – held that recording of reasons is a condition precedent to invoke jurisdiction under section 147/148 - Tribunal is right in law in annulling the assessment made by the Income-tax Officer - question referred to is answered against the Revenue
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