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2023 (3) TMI 1227 - ITAT DELHIFaceless assessment u/s 144C - Reference to dispute resolution panel - period of limitation - HELD THAT:- Alas, the final order passed by the Assessing Officer is beyond the period of limitation as provided u/s. 144C of the Income Tax Act, 1961 and hence, the same is liable to be declared as null and void.
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