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    <title>2013 (3) TMI 70 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court allowed the appeal, finding that the Tribunal erred in law by not allowing the appellant to challenge the validity of the proceedings under section 148 of the Income Tax Act and the jurisdictional issue. The Tribunal was directed to reconsider the appeal, taking into account the grounds raised by the appellant.</description>
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      <description>The High Court allowed the appeal, finding that the Tribunal erred in law by not allowing the appellant to challenge the validity of the proceedings under section 148 of the Income Tax Act and the jurisdictional issue. The Tribunal was directed to reconsider the appeal, taking into account the grounds raised by the appellant.</description>
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