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    <title>2019 (10) TMI 394 - ITAT JAIPUR</title>
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    <description>The tribunal quashed the assessment order passed by the AO under section 143(3) read with section 144C due to the failure to issue a draft assessment order, which is a mandatory requirement under the statute. Consequently, the other grounds raised by the assessee regarding the disallowance of interest, various expenses, and additional depreciation were rendered infructuous and dismissed. The appeal of the assessee was allowed.</description>
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      <description>The tribunal quashed the assessment order passed by the AO under section 143(3) read with section 144C due to the failure to issue a draft assessment order, which is a mandatory requirement under the statute. Consequently, the other grounds raised by the assessee regarding the disallowance of interest, various expenses, and additional depreciation were rendered infructuous and dismissed. The appeal of the assessee was allowed.</description>
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