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Appeal of the assessee is allowed.The Assessing Officer without deciding the issue of jurisdiction passed the Assessment Order under Section 144 of the Income Tax Act, 1961 which is not as per the mandate of the Income Tax Act, 1961.

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Sec. 143(2) of Income Tax Act, 1961—Assessment—MANJIT SINGH SARIN vs. ITO.[2020] 25 ITCD Online 010 (ITAT-DELHI)

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