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    <description>The Special Bench held that the absence of a 15 days&#039; notice under section 158BC was curable, directing the Assessing Officer to issue a fresh notice. Consequently, the assessment proceedings were quashed. The High Court set aside the Tribunal&#039;s order and remanded the matter for fresh consideration, emphasizing the need to conduct proceedings in accordance with the law to prevent prejudice to the parties involved. The case highlighted the importance of adhering to procedural requirements in tax assessments, ensuring fairness in the process.</description>
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