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    <title>2009 (9) TMI 86 - ITAT DELHI-G</title>
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    <description>The Tribunal found that the assessment order was barred by limitation as the extension of time for the special audit report was invalid without an application from the assessee. Consequently, the assessment was quashed, and the appeal of the assessee was allowed solely on the grounds of the limitation issue, with other raised issues left unaddressed in the judgment.</description>
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      <description>The Tribunal found that the assessment order was barred by limitation as the extension of time for the special audit report was invalid without an application from the assessee. Consequently, the assessment was quashed, and the appeal of the assessee was allowed solely on the grounds of the limitation issue, with other raised issues left unaddressed in the judgment.</description>
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