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    <description>The case involves the interpretation of notifications issued by the CBDT and the Additional Commissioner of Income Tax, focusing on the jurisdiction of the Deputy Commissioner and the centralization of assessments by the Assessing Officer in Central Circle-16. The court examined whether the notification dated 15 November 2014 affects the centralization process. The proceedings are adjourned and scheduled to resume on 03.04.2024 for further deliberation.</description>
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