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    <title>2019 (5) TMI 1921 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals filed by the assesses in three cases challenging orders passed by the Principal Commissioner under section 263 of the Income Tax Act. The Tribunal found that the orders lacked jurisdiction as notices were not served to the assesses before passing the orders, depriving them of the opportunity to be heard. Relying on precedents, the Tribunal quashed the orders in all three cases, emphasizing the necessity of providing assesses with a fair chance to present their case before such orders are issued.</description>
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