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    <title>2018 (8) TMI 981 - ITAT DELHI</title>
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    <description>The Tribunal quashed the assessment order passed by the AO under Section 153C of the Income-tax Act, as it was beyond the jurisdictional period. Consequently, the other grounds raised by the assessee were rendered academic and were not adjudicated. The appeal of the assessee was allowed, and the decision was pronounced in the open court on 13th August 2018.</description>
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      <description>The Tribunal quashed the assessment order passed by the AO under Section 153C of the Income-tax Act, as it was beyond the jurisdictional period. Consequently, the other grounds raised by the assessee were rendered academic and were not adjudicated. The appeal of the assessee was allowed, and the decision was pronounced in the open court on 13th August 2018.</description>
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