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    <title>2014 (12) TMI 424 - ITAT DELHI</title>
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    <description>The Tribunal concluded that the notice under Section 143(2) was not served within the prescribed time limit, rendering the assessment invalid. The appeal by the revenue was dismissed, and the cross-objection by the assessee was allowed. Consequently, the grounds raised by the revenue on the merits of additions/disallowances and the remaining objections by the assessee became infructuous and were disposed of accordingly.</description>
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      <description>The Tribunal concluded that the notice under Section 143(2) was not served within the prescribed time limit, rendering the assessment invalid. The appeal by the revenue was dismissed, and the cross-objection by the assessee was allowed. Consequently, the grounds raised by the revenue on the merits of additions/disallowances and the remaining objections by the assessee became infructuous and were disposed of accordingly.</description>
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