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    <title>2020 (12) TMI 207 - ITAT KOLKATA</title>
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    <description>The tribunal quashed the order passed by the Principal Commissioner of Income Tax under section 263 as bad in law and allowed the appeal of the assessee. The reassessment order was found to be invalid due to the improper issuance of notice under section 143(2), and the revision of such an order was also invalid. The appeal was allowed in favor of the assessee.</description>
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      <description>The tribunal quashed the order passed by the Principal Commissioner of Income Tax under section 263 as bad in law and allowed the appeal of the assessee. The reassessment order was found to be invalid due to the improper issuance of notice under section 143(2), and the revision of such an order was also invalid. The appeal was allowed in favor of the assessee.</description>
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