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    <title>2018 (12) TMI 1327 - ITAT INDORE</title>
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    <description>The tribunal quashed the reassessment proceedings in both cases due to the non-issuance of the mandatory notice under Section 143(2) of the Income Tax Act. Consequently, the additions made on account of bogus purchases were also deleted, and the appeals filed by the Revenue were dismissed. The cross objections filed by the assessees were partly allowed.</description>
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      <description>The tribunal quashed the reassessment proceedings in both cases due to the non-issuance of the mandatory notice under Section 143(2) of the Income Tax Act. Consequently, the additions made on account of bogus purchases were also deleted, and the appeals filed by the Revenue were dismissed. The cross objections filed by the assessees were partly allowed.</description>
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