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    <title>1981 (4) TMI 136 - ITAT INDORE</title>
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    <description>The Tribunal allowed both appeals filed by the assessee, overturning the AAC&#039;s dismissal. It found the demands created by Revenue authorities to be legally invalid due to the delay in serving notices on the assessee, in line with Supreme Court and Privy Council decisions emphasizing timely service of demand notices. The Tribunal canceled the demands made by the ITO, addressing issues related to rectification orders and the delay in serving demand notices effectively.</description>
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      <link>https://www.taxtmi.com/caselaws?id=67011</link>
      <description>The Tribunal allowed both appeals filed by the assessee, overturning the AAC&#039;s dismissal. It found the demands created by Revenue authorities to be legally invalid due to the delay in serving notices on the assessee, in line with Supreme Court and Privy Council decisions emphasizing timely service of demand notices. The Tribunal canceled the demands made by the ITO, addressing issues related to rectification orders and the delay in serving demand notices effectively.</description>
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