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    <title>2016 (5) TMI 788 - ITAT MUMBAI</title>
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    <description>The Tribunal quashed the assessment order as time-barred, setting aside the orders passed by both tax authorities. The appeal filed by the assessee was allowed, and the appeal of the revenue was dismissed. The issues related to the levy of surcharge and interest were not addressed as the primary order was quashed, rendering those issues academic.</description>
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      <description>The Tribunal quashed the assessment order as time-barred, setting aside the orders passed by both tax authorities. The appeal filed by the assessee was allowed, and the appeal of the revenue was dismissed. The issues related to the levy of surcharge and interest were not addressed as the primary order was quashed, rendering those issues academic.</description>
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