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    <title>2022 (7) TMI 693 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal allowed the appeal, quashing the order treating the assessee as an assessee in default under Section 201 of the Income Tax Act. The delay in filing the appeal was condoned, considering specific excluded periods. The Tribunal held that the action was time-barred, citing a five-year delay in issuing the notice. It was determined that double taxation and interest duplication issues arose, leading to the decision in favor of the assessee. The order was pronounced on 14th July 2022.</description>
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      <description>The Tribunal allowed the appeal, quashing the order treating the assessee as an assessee in default under Section 201 of the Income Tax Act. The delay in filing the appeal was condoned, considering specific excluded periods. The Tribunal held that the action was time-barred, citing a five-year delay in issuing the notice. It was determined that double taxation and interest duplication issues arose, leading to the decision in favor of the assessee. The order was pronounced on 14th July 2022.</description>
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