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    <description>The petitioner challenged the validity of the notice issued under Section 148 of the Income Tax Act for reassessment of income for A.Y. 2017-18, contesting the addition made by the respondent based on alleged cash deposits at Bank of Baroda. The Court granted time for further submissions and consideration, highlighting concerns about the validity and legality of the proceedings.</description>
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      <description>The petitioner challenged the validity of the notice issued under Section 148 of the Income Tax Act for reassessment of income for A.Y. 2017-18, contesting the addition made by the respondent based on alleged cash deposits at Bank of Baroda. The Court granted time for further submissions and consideration, highlighting concerns about the validity and legality of the proceedings.</description>
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