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    <title>1993 (6) TMI 130 - ITAT JAIPUR</title>
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    <description>The tribunal concluded that the original notices issued under section 148 were valid and duly served. Assessments completed based on fresh notices issued later were deemed invalid as they were completed beyond the permissible time and while the original proceedings were still pending. As a result, the assessments were annulled, and both appeals filed by the assessee were allowed.</description>
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      <title>1993 (6) TMI 130 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=67602</link>
      <description>The tribunal concluded that the original notices issued under section 148 were valid and duly served. Assessments completed based on fresh notices issued later were deemed invalid as they were completed beyond the permissible time and while the original proceedings were still pending. As a result, the assessments were annulled, and both appeals filed by the assessee were allowed.</description>
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