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    <description>The Tribunal found the notices served by affixture and received within the statutory period to be valid, overturning the CIT(A)&#039;s decision. Citing relevant case law, the Tribunal directed the AO to proceed with the assessment order after granting both parties a fair hearing. The Revenue&#039;s appeal was successful, and the assessment order was upheld as valid.</description>
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      <description>The Tribunal found the notices served by affixture and received within the statutory period to be valid, overturning the CIT(A)&#039;s decision. Citing relevant case law, the Tribunal directed the AO to proceed with the assessment order after granting both parties a fair hearing. The Revenue&#039;s appeal was successful, and the assessment order was upheld as valid.</description>
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