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    <title>2018 (12) TMI 1668 - &amp;#8203;&amp;#8203;&amp;#8203;&amp;#8203;&amp;#8203;&amp;#8203;&amp;#8203;ITAT SURAT</title>
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    <description>The Tribunal quashed the assessment made under section 143(3) r.w.s. 147, holding that the notice under section 148 issued during the pendency of section 142(1) proceedings was invalid and bad in law. Consequently, the other grounds of appeal were not adjudicated on merits. The appeal of the assessee was allowed.</description>
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      <title>2018 (12) TMI 1668 - &amp;#8203;&amp;#8203;&amp;#8203;&amp;#8203;&amp;#8203;&amp;#8203;&amp;#8203;ITAT SURAT</title>
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      <description>The Tribunal quashed the assessment made under section 143(3) r.w.s. 147, holding that the notice under section 148 issued during the pendency of section 142(1) proceedings was invalid and bad in law. Consequently, the other grounds of appeal were not adjudicated on merits. The appeal of the assessee was allowed.</description>
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