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    <title>2020 (10) TMI 142 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, declaring the assessment orders void-ab-initio due to the unauthorized extension for the special audit granted by the Commissioner, which exceeded statutory authority. This decision negated the need to address other issues, including jurisdictional challenges and late service of notice. Appeals by the Revenue were dismissed, and the decisions for Assessment Years 2003-04 to 2008-09 were consistent with the ruling for Assessment Year 2002-03.</description>
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