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    <title>2018 (12) TMI 1741 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal of the assessee due to the nullity of the assessment order resulting from the Assessing Officer&#039;s failure to comply with the Dispute Resolution Panel&#039;s directions within the specified time frame. The Tribunal emphasized that issuing an order not in line with the DRP&#039;s directions violates the law, leading to the quashing of the assessment order. The decision, delivered on December 31, 2018, favored the assessee, highlighting the importance of adherence to procedural requirements under the Income Tax Act.</description>
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      <description>The Tribunal allowed the appeal of the assessee due to the nullity of the assessment order resulting from the Assessing Officer&#039;s failure to comply with the Dispute Resolution Panel&#039;s directions within the specified time frame. The Tribunal emphasized that issuing an order not in line with the DRP&#039;s directions violates the law, leading to the quashing of the assessment order. The decision, delivered on December 31, 2018, favored the assessee, highlighting the importance of adherence to procedural requirements under the Income Tax Act.</description>
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