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    <title>2020 (6) TMI 527 - ITAT DELHI</title>
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    <description>The Tribunal quashed the assessment order due to the invalid issuance of notices under section 143(2) by a non-jurisdictional officer and beyond the limitation period by the correct jurisdictional officer. Consequently, the assessment order was deemed void ab initio. The Tribunal did not address the merits of the additions, and the appeal of the assessee was allowed, setting aside the assessment order.</description>
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