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1988 (12) TMI 143 - AT - Income TaxExtract: .......means of a rubber stamp only, above the signatures of the Officers concerned. Following those decisions, we hold that there is no valid sanction of the C.B.D.T. as laid down in section 151(1) of the Income-tax Act, 1961, and so the consequent initiation of the proceedings by the ITO are without jurisdiction. 8. In the result, the appeal is allowed.
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