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    <title>2020 (5) TMI 115 - ITAT JAIPUR</title>
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    <description>The appeal was allowed, with the Tribunal quashing the notice issued under Section 148 and the consequent reassessment proceedings. The Tribunal found no legal basis for the AO&#039;s belief that income had escaped assessment, and the jurisdiction of the ITO Ajmer was upheld. The issues regarding the merits of the additions and the charging of interest were dismissed as academic.</description>
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      <description>The appeal was allowed, with the Tribunal quashing the notice issued under Section 148 and the consequent reassessment proceedings. The Tribunal found no legal basis for the AO&#039;s belief that income had escaped assessment, and the jurisdiction of the ITO Ajmer was upheld. The issues regarding the merits of the additions and the charging of interest were dismissed as academic.</description>
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