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    <title>2016 (4) TMI 749 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for AY 2007-08, citing the invalidity of the assessment order due to untimely notice under Section 143(2) and improper jurisdiction under Section 153C. The revenue&#039;s appeals for AY 2006-07 and 2007-08 were dismissed, with the CIT(A)&#039;s decisions on estimating undisclosed income and deleting additions upheld. The Tribunal stressed the importance of adhering to proper jurisdiction and issuing timely notices for valid assessments.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for AY 2007-08, citing the invalidity of the assessment order due to untimely notice under Section 143(2) and improper jurisdiction under Section 153C. The revenue&#039;s appeals for AY 2006-07 and 2007-08 were dismissed, with the CIT(A)&#039;s decisions on estimating undisclosed income and deleting additions upheld. The Tribunal stressed the importance of adhering to proper jurisdiction and issuing timely notices for valid assessments.</description>
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      <pubDate>Wed, 24 Feb 2016 00:00:00 +0530</pubDate>
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