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    <description>The ITAT Bangalore dismissed the assessee&#039;s appeal due to a delay in filing. The assessee erroneously appealed against an intimation under section 143(1) rather than the rectification order dated 3.3.2023. The appeal was dismissed as withdrawn, granting the assessee liberty to file a new appeal against the rectification order.</description>
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      <description>The ITAT Bangalore dismissed the assessee&#039;s appeal due to a delay in filing. The assessee erroneously appealed against an intimation under section 143(1) rather than the rectification order dated 3.3.2023. The appeal was dismissed as withdrawn, granting the assessee liberty to file a new appeal against the rectification order.</description>
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