1988 (12) TMI 38

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..... of the Income-tax Act on the ground that the same could not have been issued by the Chief Commissioner of Income-tax who has no jurisdiction over the petitioner. This position is factually conceded by learned senior standing counsel for the Department. Hence, the proceedings conducted pursuant to that warrant stand quashed. During the pendency of this petition, an application (I. A. 1.) has been .....

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