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    <title>2002 (5) TMI 207 - ITAT DELHI</title>
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    <description>The Tribunal found that the service of notices under section 142(1) was not validly done, rendering the assessments framed under section 144 void ab initio. The Tribunal also held that the notices were time-barred, as they were issued beyond the permissible period. Consequently, the Tribunal set aside the CIT(A)&#039;s orders and quashed the assessments under section 144, ruling in favor of the assessee.</description>
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      <title>2002 (5) TMI 207 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=62620</link>
      <description>The Tribunal found that the service of notices under section 142(1) was not validly done, rendering the assessments framed under section 144 void ab initio. The Tribunal also held that the notices were time-barred, as they were issued beyond the permissible period. Consequently, the Tribunal set aside the CIT(A)&#039;s orders and quashed the assessments under section 144, ruling in favor of the assessee.</description>
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