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    <title>2023 (6) TMI 807 - ITAT DELHI</title>
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    <description>The ITAT quashed the assessment order dated 27.01.2023, which was challenged by the assessee based on Sections 144C(13)/263/143(3) of the Income-Tax Act,1961 for assessment year 2015-16. The order was issued following directions under Section 263, which had been set aside by the Tribunal, rendering subsequent orders invalid. Consequently, the appeal was allowed in favor of the assessee, and the assessment order was overturned.</description>
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      <title>2023 (6) TMI 807 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=439233</link>
      <description>The ITAT quashed the assessment order dated 27.01.2023, which was challenged by the assessee based on Sections 144C(13)/263/143(3) of the Income-Tax Act,1961 for assessment year 2015-16. The order was issued following directions under Section 263, which had been set aside by the Tribunal, rendering subsequent orders invalid. Consequently, the appeal was allowed in favor of the assessee, and the assessment order was overturned.</description>
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