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    <description>The Tribunal found that the notice under section 143(2) of the Income Tax Act served on March 3, 2004, was beyond the statutory time limit. As a result, the assessment based on that notice was deemed invalid and quashed. The Tribunal allowed all three appeals of the assessee solely on the legal grounds related to the invalidity of the assessment, without considering other grounds raised in the appeal.</description>
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      <description>The Tribunal found that the notice under section 143(2) of the Income Tax Act served on March 3, 2004, was beyond the statutory time limit. As a result, the assessment based on that notice was deemed invalid and quashed. The Tribunal allowed all three appeals of the assessee solely on the legal grounds related to the invalidity of the assessment, without considering other grounds raised in the appeal.</description>
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