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<h1>Tribunal decision upheld due to Revenue's failure to prove notice approval</h1> <h3>Commissioner Of Income-Tax Versus Ladharam Lakhimal</h3> Commissioner Of Income-Tax Versus Ladharam Lakhimal - [2000] 245 ITR 340, 164 CTR 341 The High Court of Madhya Pradesh ruled that the Tribunal was justified in setting aside an assessment under section 143(3) as the Revenue failed to prove approval for issuing notice under section 143(2). The reference was answered in the affirmative.