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1982 (8) TMI 126 - ITAT JAIPURExtract: .......in his jurisdiction in having issued notices under s. 148 for the years under appeal. We agree with the assessee that under the garb of the reassessment proceedings, the ITO wanted to review his orders, which he is not entitled to do under the law. The reassessments for all the years under appeal are, therefore, quashed. 3. The appeals are allowed.
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