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    <title>2012 (2) TMI 32 - ITAT INDORE</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal and allowed the cross objection by the assessee in a case concerning jurisdiction under section 158BD, validity of the notice under section 143(2), and the applicability of section 292BB. The Tribunal found that the notice under section 143(2) was issued beyond the prescribed limit, rendering the proceedings invalid. This led to the rejection of the revenue&#039;s appeal and the acceptance of the assessee&#039;s cross objection.</description>
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      <link>https://www.taxtmi.com/caselaws?id=209666</link>
      <description>The Tribunal dismissed the revenue&#039;s appeal and allowed the cross objection by the assessee in a case concerning jurisdiction under section 158BD, validity of the notice under section 143(2), and the applicability of section 292BB. The Tribunal found that the notice under section 143(2) was issued beyond the prescribed limit, rendering the proceedings invalid. This led to the rejection of the revenue&#039;s appeal and the acceptance of the assessee&#039;s cross objection.</description>
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