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2005 (3) TMI 394 - AT - Income TaxExtract: .......rst plea, we are not required to adjudicate these pleas which also assail the legality of the jurisdiction of the AO. 33. Likewise, we are also not required to adjudicate the other grounds taken in this appeal on merit as the same have remained of academic interest only. 34. In view of above, the assessee s appeal stands allowed as indicated above.
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