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    <title>2021 (10) TMI 68 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, quashing the assessment due to the invalidity of the notice issued on a dissolved entity under section 148 of the Act. As a result, the appeal was allowed, and other grounds challenging the assessment under sections 147/144, initiation of proceedings under section 147, compliance with statutory provisions under section 250(6), addition under section 68, and fairness of the assessment process were not addressed.</description>
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      <description>The Tribunal ruled in favor of the assessee, quashing the assessment due to the invalidity of the notice issued on a dissolved entity under section 148 of the Act. As a result, the appeal was allowed, and other grounds challenging the assessment under sections 147/144, initiation of proceedings under section 147, compliance with statutory provisions under section 250(6), addition under section 68, and fairness of the assessment process were not addressed.</description>
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