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    <title>2019 (7) TMI 365 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals, quashing the orders passed by the DCIT and CIT(A) as the assessments were deemed null and void due to invalid approval under Section 153D. The Tribunal held that the conditional approval by the JCIT was not in compliance with statutory requirements, rendering the assessments invalid. Consequently, other issues were not adjudicated as they became academic.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals, quashing the orders passed by the DCIT and CIT(A) as the assessments were deemed null and void due to invalid approval under Section 153D. The Tribunal held that the conditional approval by the JCIT was not in compliance with statutory requirements, rendering the assessments invalid. Consequently, other issues were not adjudicated as they became academic.</description>
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