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    <title>2019 (9) TMI 899 - ITAT DELHI</title>
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    <description>The Tribunal found jurisdictional errors in the assessment process due to the notice being issued by an incorrect Assessing Officer and subsequent procedural irregularities. The assessment order was deemed invalid under section 144 of the Income-tax Act, 1961, as it was conducted by a different officer without allowing the assessee time to seek legal remedies after objections were rejected. Consequently, the Tribunal quashed the assessment order, allowing the appeal filed by the assessee.</description>
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      <title>2019 (9) TMI 899 - ITAT DELHI</title>
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      <description>The Tribunal found jurisdictional errors in the assessment process due to the notice being issued by an incorrect Assessing Officer and subsequent procedural irregularities. The assessment order was deemed invalid under section 144 of the Income-tax Act, 1961, as it was conducted by a different officer without allowing the assessee time to seek legal remedies after objections were rejected. Consequently, the Tribunal quashed the assessment order, allowing the appeal filed by the assessee.</description>
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