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    <title>2015 (2) TMI 160 - ITAT DELHI</title>
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    <description>The Tribunal quashed the assessment framed under section 153C read with section 143(3) as void due to the invalid notice under section 153C. Consequently, issues regarding additions and disallowances became infructuous, leading to the dismissal of the Revenue&#039;s appeal. The cross-objection filed by the assessee was allowed, and the delay in filing was condoned. The order was pronounced on January 6, 2015.</description>
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      <description>The Tribunal quashed the assessment framed under section 153C read with section 143(3) as void due to the invalid notice under section 153C. Consequently, issues regarding additions and disallowances became infructuous, leading to the dismissal of the Revenue&#039;s appeal. The cross-objection filed by the assessee was allowed, and the delay in filing was condoned. The order was pronounced on January 6, 2015.</description>
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