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    <title>2015 (3) TMI 795 - ITAT LUCKNOW</title>
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    <description>The Tribunal annulled the assessment due to lack of proper jurisdictional approval for the notice issued under Section 148 of the Income Tax Act, rendering it invalid. Consequently, the order of the CIT(A) was set aside, and the other issues were not addressed on merit. The appeal of the assessee was allowed.</description>
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      <description>The Tribunal annulled the assessment due to lack of proper jurisdictional approval for the notice issued under Section 148 of the Income Tax Act, rendering it invalid. Consequently, the order of the CIT(A) was set aside, and the other issues were not addressed on merit. The appeal of the assessee was allowed.</description>
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