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    <description>The High Court dismissed the Revenue&#039;s appeal challenging the order of the Income Tax Appellate Tribunal, emphasizing the need for rectifying factual errors through proper legal channels instead of seeking resolution of substantial legal questions from the Court. The Court highlighted the importance of obtaining prior approval for issuing notices under Section 148 of the Income Tax Act and directed the Revenue to address the matter following the correct legal procedures. The judgment underscored the significance of adhering to the appropriate legal course in rectifying errors related to notice issuance and approval requirements under the Act.</description>
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