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    <title>2016 (10) TMI 1034 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal ITAT Ahmedabad upheld the Commissioner of Income Tax (Appeals)&#039;s decision declaring the assessment as &quot;invalid.&quot; The Tribunal ruled that the notice served u/s.143(2) of the Income Tax Act, 1961 was not legally served on the company, resulting in the dismissal of the Revenue&#039;s appeal challenging the Commissioner&#039;s decision.</description>
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      <description>The Appellate Tribunal ITAT Ahmedabad upheld the Commissioner of Income Tax (Appeals)&#039;s decision declaring the assessment as &quot;invalid.&quot; The Tribunal ruled that the notice served u/s.143(2) of the Income Tax Act, 1961 was not legally served on the company, resulting in the dismissal of the Revenue&#039;s appeal challenging the Commissioner&#039;s decision.</description>
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