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    <description>The High Court dismissed the appeal, ruling that the extended period of limitation could not be invoked due to the lack of fault on the part of the assessee. The Tribunal&#039;s detailed considerations and the adequacy of reasons in the show cause notice were crucial factors in the decision. The judgment emphasized the significance of disclosing material information and providing sufficient reasons in show cause notices when dealing with the extended period of limitation.</description>
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      <description>The High Court dismissed the appeal, ruling that the extended period of limitation could not be invoked due to the lack of fault on the part of the assessee. The Tribunal&#039;s detailed considerations and the adequacy of reasons in the show cause notice were crucial factors in the decision. The judgment emphasized the significance of disclosing material information and providing sufficient reasons in show cause notices when dealing with the extended period of limitation.</description>
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