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    <title>2016 (3) TMI 58 - ITAT PUNE</title>
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    <description>The Tribunal allowed all appeals, holding the assessments to be without jurisdiction and bad in law due to the non-service of notices under section 143(2) of the Income Tax Act. The issues related to land classification and valuation of capital gains were not adjudicated upon due to the primary finding of the assessments being invalid. The decision applied mutatis mutandis to all similar appeals, setting aside the assessments in those cases as well.</description>
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      <description>The Tribunal allowed all appeals, holding the assessments to be without jurisdiction and bad in law due to the non-service of notices under section 143(2) of the Income Tax Act. The issues related to land classification and valuation of capital gains were not adjudicated upon due to the primary finding of the assessments being invalid. The decision applied mutatis mutandis to all similar appeals, setting aside the assessments in those cases as well.</description>
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