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    <title>2020 (10) TMI 246 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, quashing the assessment order dated 13/05/2013 as time-barred due to the order being passed beyond the prescribed time limit under Section 153(1) of the Income Tax Act, 1961. The Tribunal held that Section 144C did not apply to the assessment year 2009-10, and therefore, the assessment order was declared invalid. The appeal was decided in favor of the assessee, without addressing the merits of the additions challenged.</description>
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      <description>The Tribunal allowed the appeal, quashing the assessment order dated 13/05/2013 as time-barred due to the order being passed beyond the prescribed time limit under Section 153(1) of the Income Tax Act, 1961. The Tribunal held that Section 144C did not apply to the assessment year 2009-10, and therefore, the assessment order was declared invalid. The appeal was decided in favor of the assessee, without addressing the merits of the additions challenged.</description>
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