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    <title>2019 (9) TMI 365 - ITAT AGRA</title>
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    <description>The Tribunal allowed the appeal of the assessee, declaring the assessment order illegal and void-ab-initio due to the invalid service of notice under section 148 of the Income Tax Act. The Tribunal emphasized the mandatory nature of proper notice service for valid assessment proceedings, highlighting that failure to comply renders the assessment void. The objections raised by the assessee regarding jurisdiction and additions made in the assessment order were not addressed due to the fundamental flaw in the notice service process.</description>
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      <description>The Tribunal allowed the appeal of the assessee, declaring the assessment order illegal and void-ab-initio due to the invalid service of notice under section 148 of the Income Tax Act. The Tribunal emphasized the mandatory nature of proper notice service for valid assessment proceedings, highlighting that failure to comply renders the assessment void. The objections raised by the assessee regarding jurisdiction and additions made in the assessment order were not addressed due to the fundamental flaw in the notice service process.</description>
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