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    <title>2014 (1) TMI 187 - ITAT DELHI</title>
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    <description>The Tribunal found that the assessment order dated 27.10.2010 was invalid as the notice under Section 143(2) was served beyond the prescribed time limit. Consequently, all proceedings stemming from the notice were deemed illegal. The appellant&#039;s appeal was allowed, and the assessment was quashed.</description>
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