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    <title>Show Cause Notice Valid with Provisional Assessments, Even Amid Short-Levy Dispute; Separate from Final Assessment Process.</title>
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    <description>Issuance of SCN when assessments were provisional - even if short-levy is disputed, notice issued, adjudicated, the finalization of provisional assessment or assessment process as per the document can be a separate subject and in both cases issues involved will be different. - AT</description>
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