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    <title>2011 (6) TMI 958 - ITAT AGRA</title>
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    <description>The Tribunal upheld the validity of the assessment order passed under section 144 of the Act, overturning the CIT(A)&#039;s decision. It found that the notice under section 148 was properly served as per the Calcutta High Court ruling, leading to the restoration of the assessment order. The Tribunal directed the CIT(A) to review the additions on their merits, allowing the Revenue&#039;s appeal in part and dismissing the assessee&#039;s cross-objection.</description>
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      <link>https://www.taxtmi.com/caselaws?id=274457</link>
      <description>The Tribunal upheld the validity of the assessment order passed under section 144 of the Act, overturning the CIT(A)&#039;s decision. It found that the notice under section 148 was properly served as per the Calcutta High Court ruling, leading to the restoration of the assessment order. The Tribunal directed the CIT(A) to review the additions on their merits, allowing the Revenue&#039;s appeal in part and dismissing the assessee&#039;s cross-objection.</description>
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      <pubDate>Fri, 17 Jun 2011 00:00:00 +0530</pubDate>
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