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1979 (3) TMI 16 - HC - Income TaxExtract: .......sessment order was made without jurisdiction, i.e., whether it is barred by the law of limitation. If the petitioner is entitled to agitate this point before the AAC, then he will be entitled to do so irrespective of the question as to whether such point was taken before or not and whether the order of remand was passed on some other ground or not.
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