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    <title>2021 (8) TMI 700 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee primarily on jurisdictional grounds, setting aside the reassessment under Section 147 of the Income Tax Act, 1961, as it was without jurisdiction and thus bad in law. Other grounds of appeal were not deeply addressed. The order was pronounced on 12.08.2021.</description>
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      <description>The Tribunal allowed the appeal of the assessee primarily on jurisdictional grounds, setting aside the reassessment under Section 147 of the Income Tax Act, 1961, as it was without jurisdiction and thus bad in law. Other grounds of appeal were not deeply addressed. The order was pronounced on 12.08.2021.</description>
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