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    <description>The High Court upheld the decision of the Income Tax Appellate Tribunal, ruling that the notice under section 143(2) of the Income Tax Act is mandatory for block period assessments. The Appellant Revenue&#039;s challenge was dismissed as the High Court found no legal error in the Tribunal&#039;s decision, citing a previous Supreme Court ruling on the matter.</description>
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      <description>The High Court upheld the decision of the Income Tax Appellate Tribunal, ruling that the notice under section 143(2) of the Income Tax Act is mandatory for block period assessments. The Appellant Revenue&#039;s challenge was dismissed as the High Court found no legal error in the Tribunal&#039;s decision, citing a previous Supreme Court ruling on the matter.</description>
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