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    <title>2018 (6) TMI 1175 - ITAT AGRA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, declaring the notice issued under Section 148 and all subsequent proceedings null and void ab-initio. The Tribunal found the notice invalid due to the lack of proper quantification of the alleged escaped income, as required by law. Consequently, the Tribunal did not address other issues raised by the assessee, as they became irrelevant following the annulment of the notice and proceedings.</description>
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      <title>2018 (6) TMI 1175 - ITAT AGRA</title>
      <link>https://www.taxtmi.com/caselaws?id=362348</link>
      <description>The Tribunal allowed the assessee&#039;s appeal, declaring the notice issued under Section 148 and all subsequent proceedings null and void ab-initio. The Tribunal found the notice invalid due to the lack of proper quantification of the alleged escaped income, as required by law. Consequently, the Tribunal did not address other issues raised by the assessee, as they became irrelevant following the annulment of the notice and proceedings.</description>
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