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    <title>1996 (8) TMI 138 - ITAT CALCUTTA-A</title>
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    <description>The Tribunal annulled the assessment order, holding that the AO, Calcutta, lacked jurisdiction and failed to follow the legal procedures outlined in section 124. The Tribunal vacated the order of the CIT(A) and allowed the appeal in favor of the assessee. The assessment was declared null and void due to the lack of jurisdiction and the presence of double assessments.</description>
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      <title>1996 (8) TMI 138 - ITAT CALCUTTA-A</title>
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      <description>The Tribunal annulled the assessment order, holding that the AO, Calcutta, lacked jurisdiction and failed to follow the legal procedures outlined in section 124. The Tribunal vacated the order of the CIT(A) and allowed the appeal in favor of the assessee. The assessment was declared null and void due to the lack of jurisdiction and the presence of double assessments.</description>
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