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    <title>2017 (11) TMI 1932 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the CIT(A)&#039;s order for the 2007-08 Assessment Year. The Coordinate Bench found a procedural violation by the Assessing Officer under section 144 of the Income Tax Act, rendering the assessment null and void ab initio. As the legal issue was resolved in favor of the assessee, the Tribunal did not address other merit-based issues. Consequently, the Revenue&#039;s appeal was dismissed, affirming the annulment of the assessment due to the procedural irregularity. The matter was concluded on 09th November, 2017.</description>
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      <title>2017 (11) TMI 1932 - ITAT DELHI</title>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the CIT(A)&#039;s order for the 2007-08 Assessment Year. The Coordinate Bench found a procedural violation by the Assessing Officer under section 144 of the Income Tax Act, rendering the assessment null and void ab initio. As the legal issue was resolved in favor of the assessee, the Tribunal did not address other merit-based issues. Consequently, the Revenue&#039;s appeal was dismissed, affirming the annulment of the assessment due to the procedural irregularity. The matter was concluded on 09th November, 2017.</description>
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