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    <title>2017 (8) TMI 27 - ITAT DELHI</title>
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    <description>The Tribunal quashed the reassessment proceedings and the consequent reassessment order due to the invalid issuance of notice under section 148 and procedural defects in recording reasons and obtaining approval. The appeal of the assessee was partly allowed on these grounds, rendering other grounds on merits irrelevant.</description>
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