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    <title>Timely Objections Crucial for Challenging Jurisdiction in Section 143(2) Income Tax Notices; Delay Leads to Waiver.</title>
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    <description>Notice u/s 143(2) - objection as to territorial jurisdiction has to be raised at the earliest and is otherwise deemed to have been waived. - On the same analogy, notice under section 143(2) cannot be held to be void for want of jurisdiction - HC</description>
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