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    <description>The court set aside the notices under Section 148A(b) and orders under Section 148A(d) of the Act, declaring them unsustainable due to non-compliance with CBDT instructions and lack of issuing officer details. The judgment aligned with a similar decision in LSR Medical Pvt. Ltd. vs DCIT Circle 13(1) &amp;amp; Anr. The court granted the revenue the liberty to initiate proceedings lawfully, and pending applications were disposed of accordingly.</description>
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