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    <title>1988 (11) TMI 91 - PUNJAB AND HARYANA High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, ruling that the assessment order was valid despite a clerical error in the heading. The Court emphasized the correct application of section 159 regarding the legal representative of the deceased assessee and the protection provided by section 292B for assessments made in accordance with the Act&#039;s intent and purpose. The judgment favored the Revenue, deeming the assessment order valid and rejecting the appeal against it.</description>
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    <pubDate>Wed, 16 Nov 1988 00:00:00 +0530</pubDate>
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      <title>1988 (11) TMI 91 - PUNJAB AND HARYANA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=24525</link>
      <description>The High Court upheld the Tribunal&#039;s decision, ruling that the assessment order was valid despite a clerical error in the heading. The Court emphasized the correct application of section 159 regarding the legal representative of the deceased assessee and the protection provided by section 292B for assessments made in accordance with the Act&#039;s intent and purpose. The judgment favored the Revenue, deeming the assessment order valid and rejecting the appeal against it.</description>
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      <pubDate>Wed, 16 Nov 1988 00:00:00 +0530</pubDate>
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