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    <description>Designation under Section 144C reallocates eligible assessments to specified DRPs at Delhi and Mumbai, superseding the prior order, by assigning cases according to geographic jurisdiction and taxpayer name initials to ensure workload balance and efficient DRP functioning.</description>
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      <description>Designation under Section 144C reallocates eligible assessments to specified DRPs at Delhi and Mumbai, superseding the prior order, by assigning cases according to geographic jurisdiction and taxpayer name initials to ensure workload balance and efficient DRP functioning.</description>
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