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    <title>2022 (3) TMI 429 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, quashing the reassessment order due to the absence of the mandatory notice under section 143(2) of the Income-tax Act, 1961. The Tribunal emphasized the necessity of such notice for reassessment cases, citing legal provisions and precedents. The order was deemed void for lacking jurisdiction without the requisite notice. The appeal was allowed, and the assessee&#039;s position was upheld, with the order pronounced on 4th March, 2022.</description>
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      <description>The Tribunal allowed the appeal, quashing the reassessment order due to the absence of the mandatory notice under section 143(2) of the Income-tax Act, 1961. The Tribunal emphasized the necessity of such notice for reassessment cases, citing legal provisions and precedents. The order was deemed void for lacking jurisdiction without the requisite notice. The appeal was allowed, and the assessee&#039;s position was upheld, with the order pronounced on 4th March, 2022.</description>
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