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    <title>2018 (5) TMI 2030 - ITAT JAIPUR</title>
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    <description>The Appellate Tribunal ITAT Jaipur allowed the appeal filed by the assessee against the order of CIT (A) for the assessment year 2007-08. The Tribunal held that the assessment proceedings conducted without issuing the mandatory notice under section 143(2) of the Income Tax Act, 1961 were void ab-initio. Relying on legal precedents, including Supreme Court and High Court decisions, the Tribunal quashed the assessment as illegal, concluding that such proceedings are not valid. The order in favor of the assessee was pronounced on 31/05/2018.</description>
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      <description>The Appellate Tribunal ITAT Jaipur allowed the appeal filed by the assessee against the order of CIT (A) for the assessment year 2007-08. The Tribunal held that the assessment proceedings conducted without issuing the mandatory notice under section 143(2) of the Income Tax Act, 1961 were void ab-initio. Relying on legal precedents, including Supreme Court and High Court decisions, the Tribunal quashed the assessment as illegal, concluding that such proceedings are not valid. The order in favor of the assessee was pronounced on 31/05/2018.</description>
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