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    <title>2022 (1) TMI 279 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the additional grounds of appeal, quashed the assessment order under Section 143(3) for AY 2016-17, and ordered the deletion of all additions made. The assessment was deemed invalid due to the incorrect application of the search year and the failure to issue notice under Section 153C. The appeal was partly allowed, with no need to adjudicate on the merits.</description>
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      <description>The Tribunal allowed the additional grounds of appeal, quashed the assessment order under Section 143(3) for AY 2016-17, and ordered the deletion of all additions made. The assessment was deemed invalid due to the incorrect application of the search year and the failure to issue notice under Section 153C. The appeal was partly allowed, with no need to adjudicate on the merits.</description>
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