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    <title>1998 (9) TMI 117 - ITAT DELHI-A</title>
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    <description>The Tribunal held that the second notices issued by the Income Tax Officer (ITO) were valid as the first notices were not served, rendering no pending proceedings. The assessments were deemed proper and valid, annulling the CIT(A)&#039;s decision. The Tribunal directed a review of the other grounds raised by the assessee on the merits.</description>
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      <description>The Tribunal held that the second notices issued by the Income Tax Officer (ITO) were valid as the first notices were not served, rendering no pending proceedings. The assessments were deemed proper and valid, annulling the CIT(A)&#039;s decision. The Tribunal directed a review of the other grounds raised by the assessee on the merits.</description>
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