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    <title>2023 (10) TMI 264 - ITAT AGRA</title>
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    <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; orders and quashing the reassessment proceedings due to the invalidity of the notice issued under section 148 and improper service of notice. Other grounds of appeal were considered academic, and the appeal of the assessee was partly allowed.</description>
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