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    <title>2016 (7) TMI 186 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision of the Ld. CIT(A) that the reassessment proceedings were invalid due to a defective notice under Section 148 of the Income Tax Act. As a result, the addition of Rs. 38,01,030/- was deleted. The Tribunal dismissed the Revenue&#039;s appeal, emphasizing that the improper service of notice rendered the reassessment proceedings &quot;bad in law.&quot;</description>
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