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    <title>2018 (6) TMI 366 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal allowed the appeals of the assessee, holding that the reassessment proceedings initiated by the AO were barred by limitation and thus void ab initio. Consequently, the notice under section 148 was quashed, and the remaining grounds were deemed unnecessary to adjudicate.</description>
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      <description>The Tribunal allowed the appeals of the assessee, holding that the reassessment proceedings initiated by the AO were barred by limitation and thus void ab initio. Consequently, the notice under section 148 was quashed, and the remaining grounds were deemed unnecessary to adjudicate.</description>
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