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    <title>2015 (3) TMI 307 - ITAT PUNE</title>
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    <description>The Supreme Court held that the assessment framed based on the invalid notice under Section 158BC was void ab initio and bad in law, as it did not comply with the mandatory requirement of providing a minimum of 15 days to file the return. The appeal was allowed, the assessment order was canceled, and the second ground challenging the validity of the assessment under Section 143(2) served beyond the prescribed period was dismissed as not pressed.</description>
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      <description>The Supreme Court held that the assessment framed based on the invalid notice under Section 158BC was void ab initio and bad in law, as it did not comply with the mandatory requirement of providing a minimum of 15 days to file the return. The appeal was allowed, the assessment order was canceled, and the second ground challenging the validity of the assessment under Section 143(2) served beyond the prescribed period was dismissed as not pressed.</description>
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