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    <title>2021 (7) TMI 446 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, setting aside the order passed by the Ld. CIT(A) and the reassessment proceedings initiated by the AO due to the improper service of notice under section 148 of the Income Tax Act. The Tribunal emphasized the necessity of proper service of notice for valid reassessment proceedings, aligning with the Supreme Court&#039;s mandate. The remaining grounds of appeal were deemed academic and were not adjudicated.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order passed by the Ld. CIT(A) and the reassessment proceedings initiated by the AO due to the improper service of notice under section 148 of the Income Tax Act. The Tribunal emphasized the necessity of proper service of notice for valid reassessment proceedings, aligning with the Supreme Court&#039;s mandate. The remaining grounds of appeal were deemed academic and were not adjudicated.</description>
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