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    <description>The tribunal found discrepancies in the record regarding the service of notice u/s. 143(2) of the IT Act, leading to doubts about proper service within the statutory period. As a result, the tribunal decided to remand the issue to the Assessing Officer for a fresh decision after verifying the proof of service to ensure justice and adherence to legal requirements. The appeal of the assessee was allowed for statistical purposes, emphasizing procedural compliance and safeguarding the assessee&#039;s rights during the assessment process.</description>
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