2024 (2) TMI 1051

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..... Income Tax
Revision petition u/s 264 - validity of Assessment u/s 153A/153C - whether assumption of jurisdiction by the AO u/s 153C was illegal and therefore the entire proceedings were void ab initio - As decided by HC [ 2017 (5) TMI 1425 - DELHI HIGH COURT] no ground to invalidate the assumption of jurisdiction under Section 153C and CIT s impugned orders are not unfair, unjust or irrational .....

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