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    <title>2019 (1) TMI 295 - ITAT BANGALORE</title>
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    <description>The Tribunal annulled the assessment orders as they were deemed time-barred, following the jurisdictional High Court&#039;s ruling that the date of despatch should be considered the date of the order. Consequently, the Assessee&#039;s appeals were allowed, and the Revenue&#039;s appeals were dismissed. Other issues raised were not addressed due to the decision on the preliminary point of limitation.</description>
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      <description>The Tribunal annulled the assessment orders as they were deemed time-barred, following the jurisdictional High Court&#039;s ruling that the date of despatch should be considered the date of the order. Consequently, the Assessee&#039;s appeals were allowed, and the Revenue&#039;s appeals were dismissed. Other issues raised were not addressed due to the decision on the preliminary point of limitation.</description>
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