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2008 (10) TMI 10 - HC - Income TaxJurisdiction u/s 158BD - Section 158BD specify that it is the Assessing Officer who is to be satisfied that there is any undisclosed income – In the present case there is no such satisfaction recorded - submission of revenue that satisfaction of the Additional Director of Income Tax was sufficient, is not acceptable - proceedings u/s 158BD/BC in respect of the assessee were without jurisdiction - No substantial question of law arises – revenue’s appeal dismissed
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