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    <title>2021 (4) TMI 681 - ITAT CHENNAI</title>
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    <description>The Tribunal concluded that the assessment order passed by the Assessing Officer on 31.12.2019 was barred by limitation under section 153(2A) of the Income Tax Act. As the order exceeded the permissible period due to the exclusion of a stay period, the assessment was quashed. The Tribunal dismissed other challenges to additions made by the Assessing Officer as academic, ultimately allowing the appeal filed by the assessee.</description>
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      <description>The Tribunal concluded that the assessment order passed by the Assessing Officer on 31.12.2019 was barred by limitation under section 153(2A) of the Income Tax Act. As the order exceeded the permissible period due to the exclusion of a stay period, the assessment was quashed. The Tribunal dismissed other challenges to additions made by the Assessing Officer as academic, ultimately allowing the appeal filed by the assessee.</description>
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