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    <title>2019 (4) TMI 564 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeals and Cross Objections filed by the assessee, holding that the order passed under section 201(1) and 201(1A) was void ab initio due to being barred by limitation. Consequently, the grounds raised by the assessee on merits became academic. The appeals filed by the Revenue were dismissed as the subsequent proceedings arising from the void order were vitiated.</description>
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      <description>The Tribunal allowed the appeals and Cross Objections filed by the assessee, holding that the order passed under section 201(1) and 201(1A) was void ab initio due to being barred by limitation. Consequently, the grounds raised by the assessee on merits became academic. The appeals filed by the Revenue were dismissed as the subsequent proceedings arising from the void order were vitiated.</description>
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