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    <title>2017 (1) TMI 624 - ITAT DELHI</title>
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    <description>The Tribunal found in favor of the Assessee, declaring the assessment order invalid due to non-service of mandatory notice under Section 143(2) within the prescribed time to an unrelated person. The Tribunal cited legal precedents supporting its decision, including ACIT &amp;amp; Anr. Vs. Hotel Blue Moon. The assessment order dated 29.12.2008 was deemed void ab initio and against the law, leading to the cancellation of the order and allowing the Assessee&#039;s appeal.</description>
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      <description>The Tribunal found in favor of the Assessee, declaring the assessment order invalid due to non-service of mandatory notice under Section 143(2) within the prescribed time to an unrelated person. The Tribunal cited legal precedents supporting its decision, including ACIT &amp;amp; Anr. Vs. Hotel Blue Moon. The assessment order dated 29.12.2008 was deemed void ab initio and against the law, leading to the cancellation of the order and allowing the Assessee&#039;s appeal.</description>
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