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    <title>2021 (9) TMI 801 - ITAT JAIPUR</title>
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    <description>The Tribunal quashed the reassessment proceedings for both A.Ys. 2008-09 and 2009-10 due to the invalidity of the approval process under section 151 and the lack of proper jurisdiction. Consequently, the additions made under section 69A and the charging of interest under sections 234A, 234B, and 234C were also set aside. The appeals filed by the assessee were allowed in full.</description>
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      <description>The Tribunal quashed the reassessment proceedings for both A.Ys. 2008-09 and 2009-10 due to the invalidity of the approval process under section 151 and the lack of proper jurisdiction. Consequently, the additions made under section 69A and the charging of interest under sections 234A, 234B, and 234C were also set aside. The appeals filed by the assessee were allowed in full.</description>
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