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2003 (6) TMI 180 - AT - Income TaxExtract: .......n the well reasoned and well discussed order of the CIT(A), the CIT(A) has rightly annulled the assessment year proceedings initiated by the AO holding the same to be without jurisdiction. Accordingly, the order of CIT(A) in this regard is upheld and the grounds of appeal taken by the Revenue are rejected. 3. In the result, the appeal is dismissed.
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