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    <description>The Tribunal allowed the appeal of the assessee, quashing the assessment order passed under Section 144 due to the invalid issuance of notice under Section 143(2) by a non-jurisdictional officer. The Tribunal also directed the Assessing Officer to re-adjudicate the issues related to the addition of share capital and share premium money after providing the assessee with a fair opportunity to present their case.</description>
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      <description>The Tribunal allowed the appeal of the assessee, quashing the assessment order passed under Section 144 due to the invalid issuance of notice under Section 143(2) by a non-jurisdictional officer. The Tribunal also directed the Assessing Officer to re-adjudicate the issues related to the addition of share capital and share premium money after providing the assessee with a fair opportunity to present their case.</description>
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