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    <title>2016 (7) TMI 703 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the appeal under section 260A of the Income-tax Act, holding that the notice issued under section 153A sufficed for assessments under section 153A, and an additional notice under section 143(2) was not mandatory. The court found no substantial question of law arising from the settled legal position, thereby upholding the Tribunal&#039;s decision regarding block assessment for the assessment year 2004-05 in the context of real estate business activities.</description>
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      <description>The High Court dismissed the appeal under section 260A of the Income-tax Act, holding that the notice issued under section 153A sufficed for assessments under section 153A, and an additional notice under section 143(2) was not mandatory. The court found no substantial question of law arising from the settled legal position, thereby upholding the Tribunal&#039;s decision regarding block assessment for the assessment year 2004-05 in the context of real estate business activities.</description>
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