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    <title>2022 (10) TMI 1030 - ITAT DELHI</title>
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    <description>The notice issued under section 148 and the subsequent reassessment proceedings were deemed invalid due to the Assessing Officer&#039;s failure to comply with statutory requirements. Consequently, the reassessment order was set aside, and the appellant&#039;s appeal was allowed on ground No.2. Other grounds of the appellant were not addressed as the notice under section 148 was quashed, resulting in the overall allowance of the appeal.</description>
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      <description>The notice issued under section 148 and the subsequent reassessment proceedings were deemed invalid due to the Assessing Officer&#039;s failure to comply with statutory requirements. Consequently, the reassessment order was set aside, and the appellant&#039;s appeal was allowed on ground No.2. Other grounds of the appellant were not addressed as the notice under section 148 was quashed, resulting in the overall allowance of the appeal.</description>
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