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    <title>2021 (11) TMI 148 - KARNATAKA HIGH COURT</title>
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    <description>The court found notices issued under Sections 148 and 142(1) invalid for not complying with Section 159(2)(b) and set them aside. Consequently, the reassessment order, demand and recovery notices, and show cause notice were also invalidated, leading to the disposal of the writ petition.</description>
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