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    <title>2023 (9) TMI 681 - SC Order</title>
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    <description>The Supreme Court condoned delay and disposed of the Special Leave Petition, reserving liberty for the petitioner to revive it if unsuccessful before statutory authorities. The matter was remitted to the Assessing Authority for further consideration. Contentions on constitutional validity of Section 144-B(9) and jurisdiction under Section 143(2) of the Income Tax Act were raised.</description>
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      <description>The Supreme Court condoned delay and disposed of the Special Leave Petition, reserving liberty for the petitioner to revive it if unsuccessful before statutory authorities. The matter was remitted to the Assessing Authority for further consideration. Contentions on constitutional validity of Section 144-B(9) and jurisdiction under Section 143(2) of the Income Tax Act were raised.</description>
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