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    <title>2021 (10) TMI 832 - KARNATAKA HIGH COURT</title>
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    <description>The High Court ruled in favor of the appellant in a tax assessment case, finding that the assessment completed beyond the statutory time limit was invalid under Section 153(2) of the Income Tax Act. Additionally, the Court held that issuing multiple notices in re-assessment proceedings while a prior proceeding was ongoing was impermissible, ultimately quashing the tribunal&#039;s order and allowing the appeal.</description>
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