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2007 (2) TMI 279 - AT - Income TaxExtract: .......s of the case as well as the legal position so emerges from the above discussion lead to the conclusion that the assumption of jurisdiction by the Assessing Officer under section 158BD was not in accordance with law and as prescribed in statute, hence bad in law. 15. For statistical purpose, this appeal is allowed by quashing the impugned judgment.
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