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    <title>2022 (2) TMI 1270 - ITAT DELHI</title>
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    <description>The court quashed the assessment order passed under Section 153C as it was deemed to be without jurisdiction and barred by limitation. Consequently, the court set aside the order of the Commissioner (Appeals) and did not adjudicate on the merits of the additions made by the Assessing Officer. The appeal was allowed in favor of the assessee.</description>
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      <description>The court quashed the assessment order passed under Section 153C as it was deemed to be without jurisdiction and barred by limitation. Consequently, the court set aside the order of the Commissioner (Appeals) and did not adjudicate on the merits of the additions made by the Assessing Officer. The appeal was allowed in favor of the assessee.</description>
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