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    <title>2023 (1) TMI 705 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the assessing officer exceeded the limited scrutiny&#039;s scope without proper approvals, rendering the assessment order null and void due to lack of jurisdiction. The additional ground raised by the assessee regarding the officer&#039;s actions was crucial to the appeal&#039;s outcome, leading to the setting aside of the Commissioner (Appeals) order. The parties were granted liberty to address any future arising issues in subsequent proceedings.</description>
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      <description>The Tribunal allowed the appeal, holding that the assessing officer exceeded the limited scrutiny&#039;s scope without proper approvals, rendering the assessment order null and void due to lack of jurisdiction. The additional ground raised by the assessee regarding the officer&#039;s actions was crucial to the appeal&#039;s outcome, leading to the setting aside of the Commissioner (Appeals) order. The parties were granted liberty to address any future arising issues in subsequent proceedings.</description>
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