2005 (3) TMI 57

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....he Income-tax Act, 1961, dated February 24, 2005 (annexure P11), issued by the Commissioner of Income-tax in respect of the assessment year 2000-01, whereby he has proposed to set aside the assessment order, passed by the Assessing Officer on March 28, 2003 (annexure P6), in exercise of powers conferred under section 263 of the Act. It is the case of the petitioner that the notice impugned is t....

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....inary objection raised by the petitioner, as according to learned counsel for the petitioner, it goes to the root of the matter. Having heard learned counsel for the petitioner and having perused the record of the case, I am inclined to accept the latter submission urged by learned counsel for the petitioner. In my view, it is the duty of the Commissioner, i.e.., the issuing authority of the....