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1983 (10) TMI 88 - AT - Income TaxExtract: .......t the assessee was intimated about the change in jurisdiction. It is precisely this point which was highlighted by the Andhra Pradesh High Court in the case of Anantha Naganna Chetty vs. CIT (1970) 78 ITR 743 (AP). For the reasons given therein, we will accept the technical plea and allow the appeals. 5. In the result, both the appeals are allowed.
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