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    <title>2023 (5) TMI 404 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeal, quashing the assessment order due to jurisdictional issues, transfer without notice under section 127, invalidity under section 147 r.w.s. 144C(13), ineligibility under section 144C(15), and exceeding the limitation period for passing the assessment order. The Tribunal found errors in the determination of residential status and taxation of global income, leading to the incorrect imposition of interest under sections 234A and 234B, although this issue was not specifically addressed due to the acceptance of the main grounds of appeal.</description>
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      <description>The Tribunal allowed the appeal, quashing the assessment order due to jurisdictional issues, transfer without notice under section 127, invalidity under section 147 r.w.s. 144C(13), ineligibility under section 144C(15), and exceeding the limitation period for passing the assessment order. The Tribunal found errors in the determination of residential status and taxation of global income, leading to the incorrect imposition of interest under sections 234A and 234B, although this issue was not specifically addressed due to the acceptance of the main grounds of appeal.</description>
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