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    <title>2022 (7) TMI 1474 - ITAT DELHI</title>
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    <description>The tribunal addressed the cross objections by the assessee, challenging the jurisdiction and timeliness of the final assessment order dated February 15, 2018. The tribunal found the assessment order time-barred, as no draft assessment order was required due to the absence of income variation. Consequently, the tribunal allowed the assessee&#039;s cross objections and dismissed the Revenue&#039;s appeals, ruling the assessment order null and void. The decision, pronounced on 21.07.2022, resolved the jurisdictional and procedural issues, rendering the Revenue&#039;s appeals moot.</description>
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    <pubDate>Thu, 21 Jul 2022 00:00:00 +0530</pubDate>
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      <title>2022 (7) TMI 1474 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=310326</link>
      <description>The tribunal addressed the cross objections by the assessee, challenging the jurisdiction and timeliness of the final assessment order dated February 15, 2018. The tribunal found the assessment order time-barred, as no draft assessment order was required due to the absence of income variation. Consequently, the tribunal allowed the assessee&#039;s cross objections and dismissed the Revenue&#039;s appeals, ruling the assessment order null and void. The decision, pronounced on 21.07.2022, resolved the jurisdictional and procedural issues, rendering the Revenue&#039;s appeals moot.</description>
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      <pubDate>Thu, 21 Jul 2022 00:00:00 +0530</pubDate>
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