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    <title>2020 (2) TMI 1044 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision to quash the assessment orders for AYs 2008-09 and 2009-10 as null and void due to jurisdictional issues and exceeding the six-year limitation period under Section 153C. The reliance on the Delhi High Court&#039;s judgment in CIT Vs. RRJ Securities Ltd. was crucial in determining the time frame for assessments. The appeals by the Revenue were dismissed, affirming the annulment of the assessments.</description>
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      <description>The Tribunal upheld the decision to quash the assessment orders for AYs 2008-09 and 2009-10 as null and void due to jurisdictional issues and exceeding the six-year limitation period under Section 153C. The reliance on the Delhi High Court&#039;s judgment in CIT Vs. RRJ Securities Ltd. was crucial in determining the time frame for assessments. The appeals by the Revenue were dismissed, affirming the annulment of the assessments.</description>
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