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    <title>2010 (12) TMI 281 - ITAT, RAJKOT</title>
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    <description>The Tribunal allowed the appeal of the Assessee by quashing the AO&#039;s order due to the invalidity of the notice under Section 148, rejecting the classification of the Assessee as an AOP, treating the sale as a capital gain rather than an adventure in the nature of trade, and correcting the estimation of sales to exclude the unsold plot. The order was pronounced on 03/12/2010.</description>
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      <description>The Tribunal allowed the appeal of the Assessee by quashing the AO&#039;s order due to the invalidity of the notice under Section 148, rejecting the classification of the Assessee as an AOP, treating the sale as a capital gain rather than an adventure in the nature of trade, and correcting the estimation of sales to exclude the unsold plot. The order was pronounced on 03/12/2010.</description>
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