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    <description>The Tribunal allowed the Revenue&#039;s appeal, upholding the validity of reassessment proceedings as the notice under section 143(2) was issued and served. The Tribunal dismissed the assessee&#039;s cross-objections, ruling them not maintainable due to non-adjudication of grounds by the Commissioner of Income-tax (Appeals). The decision highlighted the relevance of section 292BB and the significance of the assessee&#039;s participation in assessment proceedings.</description>
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