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    <title>2023 (7) TMI 614 - ITAT DELHI</title>
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    <description>The Tribunal quashed the reassessment orders for the assessment year 2010-11 due to lack of jurisdiction by the Assessing Officers who issued notices under section 148. The appeals were partly allowed as the Tribunal upheld the original grounds related to the initiation and maintenance of proceedings under sections 147/148. The additional grounds were admitted, and the merits of the additions made in the reassessment orders were not addressed, as they became academic following the quashing of the orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=440341</link>
      <description>The Tribunal quashed the reassessment orders for the assessment year 2010-11 due to lack of jurisdiction by the Assessing Officers who issued notices under section 148. The appeals were partly allowed as the Tribunal upheld the original grounds related to the initiation and maintenance of proceedings under sections 147/148. The additional grounds were admitted, and the merits of the additions made in the reassessment orders were not addressed, as they became academic following the quashing of the orders.</description>
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