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    <title>2008 (2) TMI 358 - HIGH COURT ALLAHABAD</title>
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    <description>High Court allowed the Revenue&#039;s appeal, holding that ITAT erred in annulling the assessment solely because the assessing officer who completed it lacked jurisdiction where the assessee had not challenged jurisdiction within the statutory one-month period under section 124(3). The HC found the Tribunal unjustified in nullifying the assessment on that ground and remanded the matter for fresh adjudication consistent with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32007</link>
      <description>High Court allowed the Revenue&#039;s appeal, holding that ITAT erred in annulling the assessment solely because the assessing officer who completed it lacked jurisdiction where the assessee had not challenged jurisdiction within the statutory one-month period under section 124(3). The HC found the Tribunal unjustified in nullifying the assessment on that ground and remanded the matter for fresh adjudication consistent with law.</description>
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