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    <title>2013 (5) TMI 642 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal in part, ruling that the initiation of reassessment proceedings by the AO was not legal and quashing the notice issued under section 148. The assessment order was deemed void, and there was no need to address other grounds related to the disallowance of loss.</description>
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