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    <title>2017 (10) TMI 379 - ITAT VISAKHAPATNAM</title>
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    <description>The ITAT annulled the assessment made under section 158BD due to an unreasonable delay in issuing the notice and improper naming of the assessee. The appeal by the assessee was allowed, and the revenue&#039;s appeal was dismissed. The ITAT quashed the notice issued under section 158BD, annulled the assessment, and concluded in favor of the assessee.</description>
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      <description>The ITAT annulled the assessment made under section 158BD due to an unreasonable delay in issuing the notice and improper naming of the assessee. The appeal by the assessee was allowed, and the revenue&#039;s appeal was dismissed. The ITAT quashed the notice issued under section 158BD, annulled the assessment, and concluded in favor of the assessee.</description>
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