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    <title>2022 (1) TMI 820 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the Assessing Officer wrongly assumed jurisdiction under section 143(3) instead of section 153C, rendering the assessment order invalid. Consequently, the appeal was allowed, and the assessment order was quashed. Other grounds raised by the assessee were dismissed as infructuous.</description>
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