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    <title>2018 (5) TMI 942 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal of the assessee, declaring the assessment order invalid due to non-compliance with section 144C of the Income-tax Act. The issuance of demand and penalty notices at the draft stage was deemed improper. The appeal was partly allowed, and the original grounds were dismissed as academic.</description>
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      <description>The Tribunal allowed the appeal of the assessee, declaring the assessment order invalid due to non-compliance with section 144C of the Income-tax Act. The issuance of demand and penalty notices at the draft stage was deemed improper. The appeal was partly allowed, and the original grounds were dismissed as academic.</description>
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