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1983 (11) TMI 156 - AT - Income TaxExtract: ....... this has not been done, we hold that the issue of notice by the ITO u/s 148 was without jurisdiction and bad in law. Consequently, we have no hesitation in sustaining the order of the CIT(A) holding the assumption of jurisdiction by the ITO as invalid and consequently deleting the addition made by the ITO. 3. In the result the appeal is dismissed.
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