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    <description>The High Court set aside the Tribunal&#039;s decision, emphasizing the importance of correct service of notice under Section 148 for the validity of assessment proceedings. The Court ruled in favor of the assessee, stating that sending the notice to an incorrect address when the correct address was known was erroneous. The case highlighted the significance of proper service of notice in income tax matters.</description>
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      <description>The High Court set aside the Tribunal&#039;s decision, emphasizing the importance of correct service of notice under Section 148 for the validity of assessment proceedings. The Court ruled in favor of the assessee, stating that sending the notice to an incorrect address when the correct address was known was erroneous. The case highlighted the significance of proper service of notice in income tax matters.</description>
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