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    <title>2021 (6) TMI 984 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s application, directing the Assessing Officer (A.O) not to pass the assessment order for three months or until the appeal&#039;s disposal, based on the limitation of the Tribunal&#039;s powers under Section 254(2A). The Tribunal aimed to prevent multiplicity of litigation but acknowledged the need to adhere to the statutory time limit for assessment under Section 153(3) of the Income Tax Act, 1961. The order was pronounced on 28.06.2021.</description>
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      <title>2021 (6) TMI 984 - ITAT MUMBAI</title>
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      <description>The Tribunal allowed the assessee&#039;s application, directing the Assessing Officer (A.O) not to pass the assessment order for three months or until the appeal&#039;s disposal, based on the limitation of the Tribunal&#039;s powers under Section 254(2A). The Tribunal aimed to prevent multiplicity of litigation but acknowledged the need to adhere to the statutory time limit for assessment under Section 153(3) of the Income Tax Act, 1961. The order was pronounced on 28.06.2021.</description>
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