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    <title>2017 (1) TMI 506 - ITAT DELHI</title>
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    <description>The tribunal quashed the notice issued under Section 148 and the assessment order, as there was no failure on the part of the assessee to disclose all material facts, and such failure was not mentioned in the recorded reasons. The appeal was allowed, and other grounds raised did not require further consideration due to the quashing of the assessment order.</description>
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      <description>The tribunal quashed the notice issued under Section 148 and the assessment order, as there was no failure on the part of the assessee to disclose all material facts, and such failure was not mentioned in the recorded reasons. The appeal was allowed, and other grounds raised did not require further consideration due to the quashing of the assessment order.</description>
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