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    <title>2003 (8) TMI 173 - ITAT DELHI</title>
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    <description>The Tribunal held that the legal heir&#039;s participation in the assessment proceedings without objecting to the notice&#039;s validity cured any procedural irregularity. The CIT(A)&#039;s annulment of the assessment was set aside, and the revenue&#039;s appeals for both assessment years 1992-93 and 1993-94 were allowed, restoring the AO&#039;s assessment orders.</description>
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      <description>The Tribunal held that the legal heir&#039;s participation in the assessment proceedings without objecting to the notice&#039;s validity cured any procedural irregularity. The CIT(A)&#039;s annulment of the assessment was set aside, and the revenue&#039;s appeals for both assessment years 1992-93 and 1993-94 were allowed, restoring the AO&#039;s assessment orders.</description>
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