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    <title>2009 (11) TMI 689 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal of the assessee, holding that the assessment order was void ab initio due to procedural lapses, including the invalid issuance of notices under Sections 142(1) and 148, and the failure to issue a notice under Section 143(2) after the filing of the return. The assessment order was canceled, and the additions made by the AO were not adjudicated on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=151135</link>
      <description>The Tribunal allowed the appeal of the assessee, holding that the assessment order was void ab initio due to procedural lapses, including the invalid issuance of notices under Sections 142(1) and 148, and the failure to issue a notice under Section 143(2) after the filing of the return. The assessment order was canceled, and the additions made by the AO were not adjudicated on merits.</description>
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