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2008 (1) TMI 473 - AT - Income TaxExtract: .......ith this finding of the CIT(A) that the AO has not acquired jurisdiction to pass the impugned order under s. 144/148/147 of the Act, therefore, the assessment order passed by AO is illegal and without jurisdiction. In that view of the matter, the learned CIT(A) has correctly annulled the assessment order. 16. In the result, the appeal is dismissed.
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