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2000 (6) TMI 246 - CEGAT, NEW DELHIExtract: .......88) ITR 149 (Orissa) wherein it has been observed when a proceeding has been validly initiated but has been disposed of by an officer having no jurisdiction, the proceeding itself does not come to an end. The same 13 to be finalised by the officer having jurisdiction. 13. emsp Thus, all the appeals are allowed by way of remand. Ordered accordingly.
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