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    <title>2023 (11) TMI 191 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, concluding that the assessment order was barred by limitation under section 144C (13) of the Income Tax Act. The Tribunal determined that the timeline for completing the assessment, following the Dispute Resolution Panel&#039;s directions, was not adhered to. Consequently, the assessment order was quashed as invalid. The Tribunal allowed the appeal on this ground, leaving other grounds unaddressed.</description>
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      <title>2023 (11) TMI 191 - ITAT MUMBAI</title>
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      <description>The Tribunal ruled in favor of the assessee, concluding that the assessment order was barred by limitation under section 144C (13) of the Income Tax Act. The Tribunal determined that the timeline for completing the assessment, following the Dispute Resolution Panel&#039;s directions, was not adhered to. Consequently, the assessment order was quashed as invalid. The Tribunal allowed the appeal on this ground, leaving other grounds unaddressed.</description>
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