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    <title>2004 (8) TMI 373 - ITAT PUNE</title>
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    <description>The Tribunal found that the assessments made by the AO were time-barred and therefore null and void. The writ petition filed by one assessee did not affect the limitation period for other assessees. The CIT(A) did not adequately address the issue of time-barring, allowing the Tribunal to adjudicate on it. As a result, the orders of the CIT(A) and the AO were quashed, the appeals by the assessees were allowed, and the Revenue&#039;s appeals were dismissed.</description>
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    <pubDate>Fri, 06 Aug 2004 00:00:00 +0530</pubDate>
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      <title>2004 (8) TMI 373 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=71885</link>
      <description>The Tribunal found that the assessments made by the AO were time-barred and therefore null and void. The writ petition filed by one assessee did not affect the limitation period for other assessees. The CIT(A) did not adequately address the issue of time-barring, allowing the Tribunal to adjudicate on it. As a result, the orders of the CIT(A) and the AO were quashed, the appeals by the assessees were allowed, and the Revenue&#039;s appeals were dismissed.</description>
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      <pubDate>Fri, 06 Aug 2004 00:00:00 +0530</pubDate>
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