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    <title>2017 (11) TMI 1552 - ITAT DELHI</title>
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    <description>The Tribunal quashed the assessment proceedings due to the absence of a mandatory notice under Section 143(2) of the Income Tax Act, rendering the assessment order invalid. The appeal of the assessee was allowed, and the assessment order was consequently quashed. Other grounds raised were not addressed as they were considered academic. The judgment was pronounced on 27-11-2017.</description>
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