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1992 (12) TMI 63 - ITAT BANGALOREExtract: .......T(A) and those orders would not become ab initio void because there is infirmity in the procedural assumption of jurisdiction and this infirmity could be cured by transferring the appeals to the CIT(A) who is competent to entertain these appeals because the jurisdiction lies with him only. 7. In the result, the appeals are allowed as directed above
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