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    <description>The Tribunal quashed the assessment order passed under Section 144 read with Section 147 due to improper service of notice under Section 148, invalidating the jurisdiction assumed by the Assessing Officer. The appeal was allowed on this ground, and the Tribunal did not address the merits of the additions or other contentions raised by the assessee.</description>
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      <description>The Tribunal quashed the assessment order passed under Section 144 read with Section 147 due to improper service of notice under Section 148, invalidating the jurisdiction assumed by the Assessing Officer. The appeal was allowed on this ground, and the Tribunal did not address the merits of the additions or other contentions raised by the assessee.</description>
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