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    <title>1997 (2) TMI 186 - ITAT NAGPUR</title>
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    <description>The Tribunal held that the Assistant Commissioner of Income Tax (ACIT) had valid jurisdiction when passing assessment orders for the years in question. The assessments were set aside to be redone by the Assessing Officer with proper jurisdiction as per a subsequent order under section 127, rectifying a procedural defect. The assessments were not deemed void ab initio, and the departmental appeals were partly allowed while the assessee&#039;s cross appeals were dismissed.</description>
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      <description>The Tribunal held that the Assistant Commissioner of Income Tax (ACIT) had valid jurisdiction when passing assessment orders for the years in question. The assessments were set aside to be redone by the Assessing Officer with proper jurisdiction as per a subsequent order under section 127, rectifying a procedural defect. The assessments were not deemed void ab initio, and the departmental appeals were partly allowed while the assessee&#039;s cross appeals were dismissed.</description>
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