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    <title>2022 (10) TMI 106 - ITAT RAJKOT</title>
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    <description>The Tribunal set aside the assessment order under section 144 of the Income Tax Act for the Assessment Year 2007-08, ruling in favor of the assessee on jurisdictional grounds due to the AO in Mumbai lacking jurisdiction over the assessee who had shifted to Rajkot. The Tribunal found the assessment unsustainable, citing a jurisdictional error by the AO. The appeal was partly allowed, dismissing other grounds raised by the appellant and condoning the appeal delay due to the Covid-19 situation.</description>
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      <title>2022 (10) TMI 106 - ITAT RAJKOT</title>
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      <description>The Tribunal set aside the assessment order under section 144 of the Income Tax Act for the Assessment Year 2007-08, ruling in favor of the assessee on jurisdictional grounds due to the AO in Mumbai lacking jurisdiction over the assessee who had shifted to Rajkot. The Tribunal found the assessment unsustainable, citing a jurisdictional error by the AO. The appeal was partly allowed, dismissing other grounds raised by the appellant and condoning the appeal delay due to the Covid-19 situation.</description>
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