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    <title>2015 (10) TMI 918 - ITAT LUCKNOW</title>
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    <description>The Tribunal ruled in favor of the appellant, annulling the assessment under section 143(3) due to non-compliance with the prescribed selection period, supported by judgments from the Chattisgarh High Court and Calcutta High Court. The appeal was successful, and the assessment was deemed void, with no further merit consideration.</description>
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