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    <title>2014 (12) TMI 2 - ITAT DELHI</title>
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    <description>The Tribunal quashed the reassessment proceedings and order, deeming them legally unsustainable due to invalid reference to the Transfer Pricing Officer and jurisdictional errors in issuing notice under section 148. The reassessment was held to be time-barred under section 153(2) of the Act. The Tribunal allowed the appeal in favor of the assessee, making other grounds of appeal regarding additions during reassessment proceedings irrelevant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=253658</link>
      <description>The Tribunal quashed the reassessment proceedings and order, deeming them legally unsustainable due to invalid reference to the Transfer Pricing Officer and jurisdictional errors in issuing notice under section 148. The reassessment was held to be time-barred under section 153(2) of the Act. The Tribunal allowed the appeal in favor of the assessee, making other grounds of appeal regarding additions during reassessment proceedings irrelevant.</description>
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