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    <title>2018 (8) TMI 1887 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals for the assessment years 1999-2000 and 2000-01, as the assessment orders were passed beyond the prescribed time limit under Section 153(2A). The appeals of the assessee for the assessment years 2001-02 and 2002-03 were allowed on similar grounds. Additionally, the Tribunal set aside the penalty order under Section 271(1)(c) for the assessment year 2007-08, citing jurisdictional errors in the imposition of the penalty.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals for the assessment years 1999-2000 and 2000-01, as the assessment orders were passed beyond the prescribed time limit under Section 153(2A). The appeals of the assessee for the assessment years 2001-02 and 2002-03 were allowed on similar grounds. Additionally, the Tribunal set aside the penalty order under Section 271(1)(c) for the assessment year 2007-08, citing jurisdictional errors in the imposition of the penalty.</description>
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