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    <title>2013 (10) TMI 782 - ITAT HYDERABAD</title>
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    <description>The tribunal allowed the appeal of the assessee, primarily on the grounds that the issuance of notice under Section 148 before the expiry of the time limit for issuance of notice under Section 143(2) was legally invalid. Consequently, the assessment order passed under Section 143(3) was quashed. Other grounds raised by the assessee became redundant and were not adjudicated.</description>
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      <description>The tribunal allowed the appeal of the assessee, primarily on the grounds that the issuance of notice under Section 148 before the expiry of the time limit for issuance of notice under Section 143(2) was legally invalid. Consequently, the assessment order passed under Section 143(3) was quashed. Other grounds raised by the assessee became redundant and were not adjudicated.</description>
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