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    <title>2021 (12) TMI 1460 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal due to the non-issuance of notice under section 143(2) by the jurisdictional Assessing Officer, rendering the assessment order null and void. Consequently, issues raised on merits, including additions of trade advances, sundry creditors, unsecured loans, and the levy of interest under sections 234A, 234B, and 234C, were not addressed. The appellant&#039;s appeal was allowed, and the assessment order dated 30.12.2016 was annulled.</description>
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      <description>The Tribunal allowed the appeal due to the non-issuance of notice under section 143(2) by the jurisdictional Assessing Officer, rendering the assessment order null and void. Consequently, issues raised on merits, including additions of trade advances, sundry creditors, unsecured loans, and the levy of interest under sections 234A, 234B, and 234C, were not addressed. The appellant&#039;s appeal was allowed, and the assessment order dated 30.12.2016 was annulled.</description>
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