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    <description>The Tribunal allowed the appeal, quashing the assessment order as void ab initio due to failure to serve the statutory notice under Section 143(2) within the prescribed period. The Tribunal did not address the merits of disallowances or other issues raised by the assessee, as the procedural lapse rendered the assessment invalid.</description>
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      <description>The Tribunal allowed the appeal, quashing the assessment order as void ab initio due to failure to serve the statutory notice under Section 143(2) within the prescribed period. The Tribunal did not address the merits of disallowances or other issues raised by the assessee, as the procedural lapse rendered the assessment invalid.</description>
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