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Assessment Order u/s 153A Quashed Due to Lack of Jurisdiction After Final Settlement for 2005-06.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessment u/s 153A - subsequent search - order of the Income tax Settlement Commission for A.Y 2005-06 had attained finality after first search - assessment order based on subsequent search framed u/s 153A is without jurisdiction and deserves to be quashed....

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