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    <title>2020 (2) TMI 109 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the CIT (A)&#039;s decision to quash the assessment order, concluding that the notice issued under Section 148 was not validly served, the provisions of Section 292BB were not applicable, and the AO did not comply with jurisdictional and procedural requirements. The appeal of the revenue was dismissed, and the assessment order was deemed invalid and without jurisdiction.</description>
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      <description>The Tribunal upheld the CIT (A)&#039;s decision to quash the assessment order, concluding that the notice issued under Section 148 was not validly served, the provisions of Section 292BB were not applicable, and the AO did not comply with jurisdictional and procedural requirements. The appeal of the revenue was dismissed, and the assessment order was deemed invalid and without jurisdiction.</description>
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