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    <title>2019 (4) TMI 1296 - ITAT PUNE</title>
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    <description>The Tribunal held that the reassessment made without issuing a statutory notice under section 143(2) of the Income-tax Act after the filing of the return of income was invalid and illegal. Consequently, the additional grounds raised by the assessee in the cross objection were allowed, leading to the dismissal of all grounds raised by the Revenue in its appeal. The appeal of the Revenue was dismissed, and the cross objection of the assessee was partly allowed.</description>
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      <description>The Tribunal held that the reassessment made without issuing a statutory notice under section 143(2) of the Income-tax Act after the filing of the return of income was invalid and illegal. Consequently, the additional grounds raised by the assessee in the cross objection were allowed, leading to the dismissal of all grounds raised by the Revenue in its appeal. The appeal of the Revenue was dismissed, and the cross objection of the assessee was partly allowed.</description>
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