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    <title>2020 (5) TMI 307 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, declaring the assessment order null and void ab initio due to improper jurisdiction by the AO Ward 23(4). The Tribunal did not address the merits of the additions made by the AO, as the jurisdictional issue rendered the assessment order invalid. The charging of interest under sections 234A, 234B, 234C, and 234D was not adjudicated due to the nullity of the assessment order.</description>
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      <description>The Tribunal allowed the appeal, declaring the assessment order null and void ab initio due to improper jurisdiction by the AO Ward 23(4). The Tribunal did not address the merits of the additions made by the AO, as the jurisdictional issue rendered the assessment order invalid. The charging of interest under sections 234A, 234B, 234C, and 234D was not adjudicated due to the nullity of the assessment order.</description>
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