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    <description>The ITAT dismissed the assessee&#039;s cross-objection due to a 935-day delay without an application for condonation. The Tribunal ruled that the assessment proceedings were valid despite the late notice under section 143(2). The discrepancy in the loan amount and treatment of interest expenses were not resolved in the assessee&#039;s favor.</description>
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      <description>The ITAT dismissed the assessee&#039;s cross-objection due to a 935-day delay without an application for condonation. The Tribunal ruled that the assessment proceedings were valid despite the late notice under section 143(2). The discrepancy in the loan amount and treatment of interest expenses were not resolved in the assessee&#039;s favor.</description>
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