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    <title>2009 (12) TMI 701 - ITAT MUMBAI</title>
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    <description>The Tribunal declared the assessment completed under section 144 of the Income-tax Act as null and void due to lack of jurisdiction by the Income-tax Officer (HQ) CIB, Pune. The Tribunal emphasized the importance of proper jurisdictional procedures in assessment proceedings and quashed the unlawful assessment, highlighting the necessity of adhering to statutory requirements. The appeal by the assessee was allowed, emphasizing the significance of jurisdictional correctness in tax assessments.</description>
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