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ITAT Delhi Quashes Assessment as Section 153C, Not Section 143(3), Was Applicable

9 Aug 2026 · 9 Aug 2026By CA Sandeep Kanoi

ITAT Delhi quashes AY 2021-22 assessment under Section 143(3), holding that proceedings against the assessee should have been initiated under Section 153C. The post ITAT Delhi Quashes Assessment as Section 153C, Not Section 143(3), Was Applicable appeared first on TaxGuru .

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