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    <title>2015 (8) TMI 1144 - ITAT AMRITSAR</title>
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    <description>The Appellate Tribunal allowed the appeal based on findings related to the service of notice u/s 148 of the Income Tax Act, emphasizing the importance of proper service and procedural fairness in income tax assessments. The Tribunal addressed issues concerning the validity of the notice, service on the assessee, compliance with natural justice principles, and the addition of long term capital gain. The judgment underscored the significance of upholding legal principles in assessment proceedings.</description>
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      <description>The Appellate Tribunal allowed the appeal based on findings related to the service of notice u/s 148 of the Income Tax Act, emphasizing the importance of proper service and procedural fairness in income tax assessments. The Tribunal addressed issues concerning the validity of the notice, service on the assessee, compliance with natural justice principles, and the addition of long term capital gain. The judgment underscored the significance of upholding legal principles in assessment proceedings.</description>
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