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    <title>2011 (5) TMI 4 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the decision that reassessment orders were invalid due to the non-issuance of a mandatory notice under section 143(2) of the Income Tax Act, 1961. As a result, the Tribunal dismissed all three appeals by the department, as the assessments were deemed bad in law and void ab initio. The reassessment proceedings were declared invalid, and the orders of the CIT(A) were upheld.</description>
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