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    <title>2015 (12) TMI 356 - ITAT DELHI</title>
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    <description>The Tribunal quashed the assessment order under Section 153A of the Income Tax Act as it was barred by limitation due to the improper extension of time for the special audit report by the Assessing Officer. Consequently, all issues raised by both the assessee and the Revenue did not survive for further adjudication. The appeal filed by the assessee was allowed, and the appeal filed by the Revenue was dismissed.</description>
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      <description>The Tribunal quashed the assessment order under Section 153A of the Income Tax Act as it was barred by limitation due to the improper extension of time for the special audit report by the Assessing Officer. Consequently, all issues raised by both the assessee and the Revenue did not survive for further adjudication. The appeal filed by the assessee was allowed, and the appeal filed by the Revenue was dismissed.</description>
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