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    <title>2020 (4) TMI 124 - ITAT DELHI</title>
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    <description>The Tribunal found the assessment order passed under Section 143(3) instead of Section 153C of the Income Tax Act, 1961 to be invalid due to jurisdictional issues. Consequently, the assessment order was quashed, and the appeal of the assessee was allowed. The Revenue&#039;s appeal against the assessee was dismissed, resolving the jurisdictional challenge in favor of the assessee.</description>
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      <description>The Tribunal found the assessment order passed under Section 143(3) instead of Section 153C of the Income Tax Act, 1961 to be invalid due to jurisdictional issues. Consequently, the assessment order was quashed, and the appeal of the assessee was allowed. The Revenue&#039;s appeal against the assessee was dismissed, resolving the jurisdictional challenge in favor of the assessee.</description>
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