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    <title>2018 (5) TMI 1925 - ITAT PUNE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal on the issue of jurisdiction, finding the Assessing Officer&#039;s violation of the mandatory four-week period directive rendered the assessment order bad in law. Consequently, the appeal by the assessee was partly allowed, and the Revenue&#039;s appeal regarding addition of bogus purchases was dismissed. The Tribunal emphasized the importance of adhering to legal procedures and timelines in reassessment proceedings, highlighting the significance of following High Court directives and principles of natural justice in assessments.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal on the issue of jurisdiction, finding the Assessing Officer&#039;s violation of the mandatory four-week period directive rendered the assessment order bad in law. Consequently, the appeal by the assessee was partly allowed, and the Revenue&#039;s appeal regarding addition of bogus purchases was dismissed. The Tribunal emphasized the importance of adhering to legal procedures and timelines in reassessment proceedings, highlighting the significance of following High Court directives and principles of natural justice in assessments.</description>
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