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    <title>2016 (2) TMI 1347 - ITAT COCHIN</title>
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    <description>The Tribunal held that the failure to issue notice under Section 143(2) within the prescribed period does not invalidate the assessment under Section 153A read with Section 143(3). The Revenue&#039;s appeals were allowed, and the Cross Objections by the assessee were allowed for statistical purposes, directing consideration of issues on merits by the Ld. CIT(A). The judgments were pronounced on 01-02-2016.</description>
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      <description>The Tribunal held that the failure to issue notice under Section 143(2) within the prescribed period does not invalidate the assessment under Section 153A read with Section 143(3). The Revenue&#039;s appeals were allowed, and the Cross Objections by the assessee were allowed for statistical purposes, directing consideration of issues on merits by the Ld. CIT(A). The judgments were pronounced on 01-02-2016.</description>
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