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    <description>The Tribunal quashed the assessment order due to the non-service of notice under Section 143(2) within the statutory period, rendering the assessment proceedings void. Consequently, issues regarding the treatment of agricultural income, gross receipts from contractual work, cash and cheque deposits, and purchase price of land were not addressed as they became academic. The CIT (A)&#039;s order was found to be bad in law and against the facts of the case.</description>
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