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    <title>2019 (3) TMI 1977 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC dismissed the Income Tax Appeal challenging the validity of an assessment order under sections 143(3) and 153A of the Income Tax Act, 1961. The Court ruled that assessments under section 153A require incriminating material from a search. As no legal issues were identified, the appeal was rejected.</description>
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