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    <title>High Court Urged to Remand Case for New Order Under Income Tax Act Section 144B Due to Procedural Errors.</title>
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    <description>Validity of assessment u/s 144B - Revenue ought to have been given some leverage to correct themselves - the High Court ought to have remanded the matter to the AO to pass a fresh order in accordance with law, after following the due procedure, as required under the law, namely, more particularly, under Section 144B of the Act. - SC</description>
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      <description>Validity of assessment u/s 144B - Revenue ought to have been given some leverage to correct themselves - the High Court ought to have remanded the matter to the AO to pass a fresh order in accordance with law, after following the due procedure, as required under the law, namely, more particularly, under Section 144B of the Act. - SC</description>
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