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    <title>2021 (8) TMI 598 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, quashing the assessment proceedings as void ab initio due to the invalid notice issued in the name of the minor daughter and the lack of jurisdiction by the Assessing Officer. The assessment order and the addition of alleged cash payment were set aside.</description>
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      <description>The Tribunal allowed the appeal, quashing the assessment proceedings as void ab initio due to the invalid notice issued in the name of the minor daughter and the lack of jurisdiction by the Assessing Officer. The assessment order and the addition of alleged cash payment were set aside.</description>
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