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2022 (10) TMI 1250
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....for appellant The Court : We have heard Mr. Soumen Bhattacharjee, learned standing Counsel appearing for the appellant/revenue. The appeal is admitted on the following substantial questions of law : i) Whether the ITAT has erred in law in quashing the Assessment Order passed by the Assessing Officer by holding that it suffered from lack of territorial jurisdiction and thereby allowi....