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    <title>2021 (5) TMI 7 - ITAT BANGALORE</title>
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    <description>The Tribunal remitted the issue of the validity of notice under section 143(2) of the Income Tax Act for Assessment Year 2007-08 back to the CIT(A) for further examination. The Tribunal emphasized the importance of a valid notice within the prescribed time limit, citing legal precedents and highlighting the necessity for adherence to legal procedures in tax assessments. All Cross Objections of the assessee were allowed for statistical purposes, underscoring the significance of proper examination of notice service under section 143(2) before 31.12.2012.</description>
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