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    <title>2010 (12) TMI 1297 - ITAT DELHI</title>
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    <description>The Revenue&#039;s appeal regarding the assumption of jurisdiction under section 147 of the Act was dismissed, and the cross objection by the assessee was allowed. The order canceling the assessment due to lack of jurisdiction was upheld based on the notice issued by the incorrect assessing officer. The Tribunal found the assessment completed under the reopened jurisdiction to be invalid, citing previous decisions in support of their ruling.</description>
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      <description>The Revenue&#039;s appeal regarding the assumption of jurisdiction under section 147 of the Act was dismissed, and the cross objection by the assessee was allowed. The order canceling the assessment due to lack of jurisdiction was upheld based on the notice issued by the incorrect assessing officer. The Tribunal found the assessment completed under the reopened jurisdiction to be invalid, citing previous decisions in support of their ruling.</description>
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