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2007 (8) TMI 366 - AT - Income TaxExtract: .......ssment and deserves to be quashed. We accordingly quash the entire assessment, as the AO did not assume a proper jurisdiction to frame the assessment under s. 143 r/w s 158BD upon assessee. Since we have knocked down the entire assessment, the issues on merit do not require any adjudication. 13. In the result, the appeal of the assessee is allowed.
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