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    <title>2020 (2) TMI 1557 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, setting aside the assessment order passed by the Assessing Officer under sections 201(1) and 201(1A) of the Income Tax Act for the Assessment Year 2010-11. This decision was primarily based on the technical issue of limitation, with the Tribunal holding that the assessment order was barred by limitation under the pre-amended provisions of the Act. The Tribunal refrained from addressing the merits of the case due to the limitation issue.</description>
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