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    <title>2023 (6) TMI 277 - ITAT DELHI</title>
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    <description>The tribunal partly allowed the appeal of the assessee by quashing the reassessment order due to the invalidity of the notice issued under Section 148 by an officer without jurisdiction. The reassessment proceedings were deemed void ab initio, following the precedent set by the Hon&#039;ble jurisdictional High Court. As a result, the reassessment order dated 05.12.2018 was invalidated, and the other grounds were left unadjudicated. The decision was rendered on 31.05.2023.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438703</link>
      <description>The tribunal partly allowed the appeal of the assessee by quashing the reassessment order due to the invalidity of the notice issued under Section 148 by an officer without jurisdiction. The reassessment proceedings were deemed void ab initio, following the precedent set by the Hon&#039;ble jurisdictional High Court. As a result, the reassessment order dated 05.12.2018 was invalidated, and the other grounds were left unadjudicated. The decision was rendered on 31.05.2023.</description>
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