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    <title>2017 (7) TMI 1046 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal of the assessee based on the invalidity of the notice served by the assessing officer. The ITAT quashed the assessment proceedings as the notice was not validly served, in accordance with legal requirements. Other grounds raised by the assessee regarding unexplained deposits and investment in Mohali property were not adjudicated upon due to the decision on the legal issue of notice validity.</description>
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      <description>The ITAT allowed the appeal of the assessee based on the invalidity of the notice served by the assessing officer. The ITAT quashed the assessment proceedings as the notice was not validly served, in accordance with legal requirements. Other grounds raised by the assessee regarding unexplained deposits and investment in Mohali property were not adjudicated upon due to the decision on the legal issue of notice validity.</description>
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