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2016 (3) TMI 287 - HC - Income TaxRevise return - jurisdiction of AO to ignore the revised return and proceed on the basis of original return - CIT(A) held that AO had no jurisdiction to proceed with the original assessment.AO did not have jurisdiction in view of the revised return in which the disclosed income was shown as ₹ 41,31,510/- which was more than ₹ 10 lakhs, the monetary limit placed by the Central Board of Direct Taxes ("CBDT"). Held that:- Revenue's Appeal was defective since the finding of the CIT(A) on the lack of jurisdiction was not challenged by it.
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