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    <title>2016 (2) TMI 1218 - ITAT AHMEDABAD</title>
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    <description>The tribunal upheld the quashing of the impugned assessment proceedings across assessment years 2007-08 to 2009-10 due to the invalidity of the search action. Revenue&#039;s appeals were dismissed, and assessee&#039;s cross objections were partly allowed. The tribunal granted the department liberty to proceed as per law after affording the assessee a hearing opportunity. Consequently, the assessment proceedings against the assessee were annulled, making discussions on merits and subsequent penalty and interest actions moot.</description>
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      <title>2016 (2) TMI 1218 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=278858</link>
      <description>The tribunal upheld the quashing of the impugned assessment proceedings across assessment years 2007-08 to 2009-10 due to the invalidity of the search action. Revenue&#039;s appeals were dismissed, and assessee&#039;s cross objections were partly allowed. The tribunal granted the department liberty to proceed as per law after affording the assessee a hearing opportunity. Consequently, the assessment proceedings against the assessee were annulled, making discussions on merits and subsequent penalty and interest actions moot.</description>
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      <pubDate>Mon, 15 Feb 2016 00:00:00 +0530</pubDate>
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