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2008 (4) TMI 276 - ORISSA HIGH COURTIn view of CBDT Circular no. 549, AO should issue intimation u/s 143(1) before issuance of notice u/s 143(2) – it is not open to AO to make prima facie adjustment u/s 143(1), after issuance of notice u/s 143(2) – further, as required u/s 253(4), the ITAT should have disposed of memorandum of cross-objection as if it were an appeal presented before it – ITAT was not correct in holding that the cross-objection filed by assessee supported the action of CIT(A) and became academic and infructuous
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