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    <description>The Tribunal held that the notice under Section 148 was invalidly served through affixture without due diligence and at the wrong address. It was established that the Assessing Officer lacked jurisdiction at the time of issuing the notice. As a result, the assessment was deemed invalid and quashed, leading to the allowance of the appeal filed by the assessee.</description>
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      <description>The Tribunal held that the notice under Section 148 was invalidly served through affixture without due diligence and at the wrong address. It was established that the Assessing Officer lacked jurisdiction at the time of issuing the notice. As a result, the assessment was deemed invalid and quashed, leading to the allowance of the appeal filed by the assessee.</description>
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