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The assessee is in appeal before the Tribunal by raising the ground of appeal that the impugned assessment order dated 31/03/2013 as passed by the Ld. Dy, CIT, Central Circle, Ghaziabad (in short “AO”) on total income of Rs. 28,20,19,514/- u/s 143(3) of I.T. Act is arbitrary, unjust and illegal inter alia because:a)No valid notice u/s 143(2) of I.T. Act was issued and served on the Appellant within the stipulated time. b)The impugned assessment order as passed by the AO is barred by limitation and the Ld. CIT(A) had erred on facts and under the law in holding that the same was within the stipulated time without giving valid reason and/or without disproving the evidence produced by the Appellant in support this contention. The impugned assessment order deserves to be cancelled/annulled.

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Sec. 153C of Income Tax Act, 1961—Search and Seizure—MANOJ KUMAR JAIN vs. Deputy CIT.[2020] 25 ITCD Online 055 (ITAT-DELHI)