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    <title>2021 (11) TMI 915 - ITAT INDORE</title>
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    <description>The Tribunal quashed the reassessment proceedings for the assessment year 2009-10 due to the failure of the Assessing Officer to serve the mandatory notice under section 143(2) of the Income Tax Act, 1961. Consequently, the Tribunal did not address the other grounds on merits, as the reassessment order itself was invalid. The appeal filed by the assessee was allowed, and the appeal filed by the Revenue was dismissed.</description>
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      <description>The Tribunal quashed the reassessment proceedings for the assessment year 2009-10 due to the failure of the Assessing Officer to serve the mandatory notice under section 143(2) of the Income Tax Act, 1961. Consequently, the Tribunal did not address the other grounds on merits, as the reassessment order itself was invalid. The appeal filed by the assessee was allowed, and the appeal filed by the Revenue was dismissed.</description>
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