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    <title>1996 (4) TMI 150 - ITAT CHANDIGARH</title>
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    <description>The Tribunal dismissed both the appeals by the Revenue and the cross-objections by the assessee. The reassessment proceedings were invalidated due to the improper issuance of notices, despite the merits of the case being against the assessee regarding the deduction of proportionate liabilities.</description>
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      <description>The Tribunal dismissed both the appeals by the Revenue and the cross-objections by the assessee. The reassessment proceedings were invalidated due to the improper issuance of notices, despite the merits of the case being against the assessee regarding the deduction of proportionate liabilities.</description>
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