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    <description>The Tribunal upheld the validity of the notice served under section 148, finding it properly served by affixture at the address on record. The Tribunal set aside the additions made by the Assessing Officer due to non-compliance by the assessee residing abroad, directing a de novo assessment with opportunities for verification. Emphasizing the importance of compliance, the Tribunal allowed the appeal for statistical purposes, stressing the need for active participation in assessment proceedings to avoid adverse outcomes.</description>
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