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    <title>2016 (9) TMI 1071 - ITAT INDORE</title>
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    <description>The Tribunal concluded that the assessment order was invalid due to the improper service of notice under section 143(2) beyond the prescribed time limit. Consequently, the grounds related to the addition of unsecured loans, disallowance under section 40A(3), and inclusion of agricultural income were allowed without examining their merits. The appeal of the assessee was allowed, and the assessment order was canceled.</description>
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      <description>The Tribunal concluded that the assessment order was invalid due to the improper service of notice under section 143(2) beyond the prescribed time limit. Consequently, the grounds related to the addition of unsecured loans, disallowance under section 40A(3), and inclusion of agricultural income were allowed without examining their merits. The appeal of the assessee was allowed, and the assessment order was canceled.</description>
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