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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> The High Court of Madhya Pradesh upheld the Tribunal's decision to set aside an assessment under section 143(3) due to the Revenue's failure to prove ... Assessment, Notice 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.