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    <title>2021 (2) TMI 181 - ITAT KOLKATA</title>
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    <description>The Tribunal quashed the assessment orders passed by DCIT-13(1), Kolkata, as they were invalid due to the non-issuance of notices under Section 143(2) by the jurisdictional AO. The appeals filed by the assessees were allowed, emphasizing the importance of adhering to jurisdictional requirements and statutory procedures in tax assessments.</description>
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