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    <title>2014 (10) TMI 141 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, holding that the reassessment proceedings were invalid due to the absence of a notice under section 143(2). As a result, the Revenue&#039;s appeals were rejected, and the cross objections of the assessee were partly allowed. The Tribunal did not address the other issues raised by both parties due to the invalidity of the reassessment orders.</description>
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      <description>The Tribunal ruled in favor of the assessee, holding that the reassessment proceedings were invalid due to the absence of a notice under section 143(2). As a result, the Revenue&#039;s appeals were rejected, and the cross objections of the assessee were partly allowed. The Tribunal did not address the other issues raised by both parties due to the invalidity of the reassessment orders.</description>
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