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    <title>2018 (8) TMI 597 - ITAT DELHI</title>
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    <description>The Tribunal allowed both appeals of the assessee, quashing the assessment orders and deleting all additions. The decisions were based on the improper issuance of notices under section 153C and the legal grounds raised by the assessee. The judgments referenced, including those of the Hon&#039;ble Delhi High Court and ITAT, supported the Tribunal&#039;s conclusions, ensuring that the assessment proceedings complied with the statutory requirements.</description>
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      <description>The Tribunal allowed both appeals of the assessee, quashing the assessment orders and deleting all additions. The decisions were based on the improper issuance of notices under section 153C and the legal grounds raised by the assessee. The judgments referenced, including those of the Hon&#039;ble Delhi High Court and ITAT, supported the Tribunal&#039;s conclusions, ensuring that the assessment proceedings complied with the statutory requirements.</description>
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