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    <title>2021 (12) TMI 1126 - ITAT DELHI</title>
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    <description>The tribunal quashed the reassessment order due to lack of jurisdictional foundation, emphasizing the assessing officer&#039;s required jurisdiction. The decision stressed adherence to jurisdictional requirements in reassessment proceedings, citing legal precedents. Consequently, the appeal was allowed without further consideration of merits, highlighting the importance of jurisdictional integrity in income tax proceedings and upholding due process principles.</description>
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      <description>The tribunal quashed the reassessment order due to lack of jurisdictional foundation, emphasizing the assessing officer&#039;s required jurisdiction. The decision stressed adherence to jurisdictional requirements in reassessment proceedings, citing legal precedents. Consequently, the appeal was allowed without further consideration of merits, highlighting the importance of jurisdictional integrity in income tax proceedings and upholding due process principles.</description>
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