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    <description>The Tribunal acknowledged errors in the previous order regarding the validity of the notice under Section 143(2) of the Income Tax Act. A fresh hearing was directed to decide this issue, recognizing the need to consider the correct legal provisions applicable at the time of notice service. The Tribunal allowed the Assessee&#039;s miscellaneous application and ordered a rehearing, emphasizing the importance of applying the correct legal framework.</description>
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      <description>The Tribunal acknowledged errors in the previous order regarding the validity of the notice under Section 143(2) of the Income Tax Act. A fresh hearing was directed to decide this issue, recognizing the need to consider the correct legal provisions applicable at the time of notice service. The Tribunal allowed the Assessee&#039;s miscellaneous application and ordered a rehearing, emphasizing the importance of applying the correct legal framework.</description>
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