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    <title>2013 (7) TMI 1038 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the reassessment order as the Assessing Officer lacked jurisdiction to make further additions when no addition was made on the alleged income from Reliance Petrochemicals Limited. The legal issue of jurisdiction was decisive, rendering the merits of the additions moot. The cross objection of the assessee was partly allowed, and the Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal set aside the reassessment order as the Assessing Officer lacked jurisdiction to make further additions when no addition was made on the alleged income from Reliance Petrochemicals Limited. The legal issue of jurisdiction was decisive, rendering the merits of the additions moot. The cross objection of the assessee was partly allowed, and the Revenue&#039;s appeal was dismissed.</description>
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