2006 (12) TMI 497

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....Standing Counsel for the Revenue states that the decision in Rajesh Kumar v. Deputy Commissioner 2006 186 ITR (SC) has been referred to a larger Bench of the Hon'ble Supreme Court. Nonetheless, he stated that in view of the ratio laid down in Rajesh Kumar, the impugned order dated 22.3.2006 may be set aside, on the ground of the failure to issue a show cause notice prior to taking the decision....