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    <title>2012 (3) TMI 343 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the assessment order was invalid due to non-service of the notice under section 143(2) within the prescribed time limit. Consequently, the assessment order was canceled, allowing the assessee&#039;s appeal on specific grounds. The Tribunal found that section 292BB did not apply retrospectively to the assessment year in question, thus upholding the assessee&#039;s objection to the non-service of the notice. The appeal was allowed, and the assessment order was canceled on March 30, 2012.</description>
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      <link>https://www.taxtmi.com/caselaws?id=155044</link>
      <description>The Tribunal held that the assessment order was invalid due to non-service of the notice under section 143(2) within the prescribed time limit. Consequently, the assessment order was canceled, allowing the assessee&#039;s appeal on specific grounds. The Tribunal found that section 292BB did not apply retrospectively to the assessment year in question, thus upholding the assessee&#039;s objection to the non-service of the notice. The appeal was allowed, and the assessment order was canceled on March 30, 2012.</description>
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      <pubDate>Fri, 30 Mar 2012 00:00:00 +0530</pubDate>
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