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    <title>2012 (10) TMI 846 - ITAT, DELHI</title>
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    <description>The Tribunal allowed all five appeals filed by the Revenue, setting aside the Ld. Commissioner&#039;s order that quashed the assessment due to jurisdictional issues. The Tribunal found that the notice under section 148 was validly issued at the address provided by the assessee and that the subsequent transfer of the case to Rohtak was done at the assessee&#039;s request, indicating proper jurisdiction. The matter was remitted back to the Ld. Commissioner to consider the merits of the case, leading to the appeals being allowed for statistical purposes.</description>
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    <pubDate>Fri, 19 Oct 2012 00:00:00 +0530</pubDate>
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      <title>2012 (10) TMI 846 - ITAT, DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=217908</link>
      <description>The Tribunal allowed all five appeals filed by the Revenue, setting aside the Ld. Commissioner&#039;s order that quashed the assessment due to jurisdictional issues. The Tribunal found that the notice under section 148 was validly issued at the address provided by the assessee and that the subsequent transfer of the case to Rohtak was done at the assessee&#039;s request, indicating proper jurisdiction. The matter was remitted back to the Ld. Commissioner to consider the merits of the case, leading to the appeals being allowed for statistical purposes.</description>
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      <pubDate>Fri, 19 Oct 2012 00:00:00 +0530</pubDate>
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