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3. The order is passed much against to the principle of natural justice and thus liable to be quashed.

4. The learned Assessing Officer ought to have assumed jurisdiction over the appellant, since the appellant was neither a Chartered Accountant, Medical Practitioner, nor an Advocate.

5. The learned CIT(A) ought not to have confirmed the disallowance of Rs.75,000 claimed by the appellant under section 80DD of the Act, merely because certificate was not enclosed.