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    <description>The appeal challenging the order passed by NFAC, Delhi for the 2011-12 assessment year was heard ex-parte as the assessee was absent. The appellant raised issues regarding the validity of the notice under Section 148 of the Income Tax Act, jurisdiction under Section 147, approval under Section 151, disallowance of deduction under Section 54F, consideration of judicial precedents, delay in filing the appeal, treatment of properties as a single unit, discrepancies in assessment, and levying of interest under Sections 234B and 234C.</description>
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