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    <title>2017 (4) TMI 776 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the revenue&#039;s appeal, affirming the tribunal&#039;s decision that the assessment order under Section 143(3) was invalid due to the failure to serve the notice under Section 143(2) within the prescribed period. The court found no substantial questions of law warranting further consideration and upheld the quashing of the assessment order.</description>
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      <description>The court dismissed the revenue&#039;s appeal, affirming the tribunal&#039;s decision that the assessment order under Section 143(3) was invalid due to the failure to serve the notice under Section 143(2) within the prescribed period. The court found no substantial questions of law warranting further consideration and upheld the quashing of the assessment order.</description>
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