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1988 (4) TMI 109 - ITAT DELHI-CExtract: ....... the case relied upon by the learned Departmental representative. 9. The CIT was, therefore, in our opinion, very right in holding that the proceedings initiated by the Department under s. 147(a) were without jurisdiction. The chronological events, mentioned above, justify our conclusion. 10. In the result the appeal of the Department is dismissed.
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