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    <description>The High Court addressed discrepancies in the issuance of notices under Section 148 of the Income Tax Act, noting the need for alignment with updated legislation. Acknowledging a lack of communication on assessment orders, the Court highlighted potential procedural irregularities. Citing precedent, the Court quashed the notices, emphasizing legal compliance. The judgment disposed of the petitions by setting aside the impugned notices, ensuring adherence to statutory requirements and procedural fairness in tax assessments.</description>
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