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    <title>2021 (9) TMI 178 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed both the Revenue&#039;s appeal and the Cross Objection filed by the assessee, upholding that the AO&#039;s assessment order was time-barred and invalid under section 153 of the Income-tax Act, 1961. The Tribunal also allowed the assessee&#039;s appeal against the Pr. CIT&#039;s order under section 263, quashing it as it sought to revise a non-est assessment order.</description>
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      <description>The Tribunal dismissed both the Revenue&#039;s appeal and the Cross Objection filed by the assessee, upholding that the AO&#039;s assessment order was time-barred and invalid under section 153 of the Income-tax Act, 1961. The Tribunal also allowed the assessee&#039;s appeal against the Pr. CIT&#039;s order under section 263, quashing it as it sought to revise a non-est assessment order.</description>
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