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    <description>The assessee&#039;s appeal against the order of CIT(A), NFAC, Delhi, for the assessment year 2013-14, was successful. The notice issued under section 148 was deemed time-barred, referencing prior court decisions. Consequently, the notice and all related proceedings and orders were quashed. The ITAT Cuttack allowed the assessee&#039;s appeal.</description>
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