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    <title>2018 (9) TMI 466 - ITAT CUTTACK</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, canceling the reassessment order passed under Section 147/144 of the Act. The Tribunal found that the notice under Section 148 was not served, rendering the reassessment proceedings invalid due to lack of jurisdiction. The assessee&#039;s compliance with subsequent notices did not validate the original defective notice. The reassessment order was deemed without jurisdiction and bad in law, leading to its cancellation.</description>
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      <title>2018 (9) TMI 466 - ITAT CUTTACK</title>
      <link>https://www.taxtmi.com/caselaws?id=366730</link>
      <description>The Tribunal allowed the appeal filed by the assessee, canceling the reassessment order passed under Section 147/144 of the Act. The Tribunal found that the notice under Section 148 was not served, rendering the reassessment proceedings invalid due to lack of jurisdiction. The assessee&#039;s compliance with subsequent notices did not validate the original defective notice. The reassessment order was deemed without jurisdiction and bad in law, leading to its cancellation.</description>
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      <pubDate>Fri, 07 Sep 2018 00:00:00 +0530</pubDate>
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