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    <title>2022 (8) TMI 1290 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeals for the assessment year 2008-09 in the cases of M/s Maniprabha Impex Pvt. Ltd. and M/s Dharam Impex due to the invalidity of proceedings under Section 153C. However, for the other assessment years and issues, the Tribunal dismissed the appeals, upholding the Assessing Officer&#039;s findings and the orders passed under Section 144.</description>
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