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    <description>The Tribunal upheld the Commissioner&#039;s decision to cancel the assessment order due to improper service of the notice under section 139(2). Consequently, all appeals by the revenue against the orders under sections 144, 271(1)(a), and 273 were dismissed based on findings related to notice service validity and jurisdiction to challenge assessment validity in different appeal sections.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to cancel the assessment order due to improper service of the notice under section 139(2). Consequently, all appeals by the revenue against the orders under sections 144, 271(1)(a), and 273 were dismissed based on findings related to notice service validity and jurisdiction to challenge assessment validity in different appeal sections.</description>
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