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    <description>A reassessment notice under section 148 for assessment year 2014-15, issued beyond four years, was required to be examined against the original assessment under section 143(3) and the taxpayer&#039;s section 80IA(4) claim. Interim protection was granted pending further consideration, and the respondents were directed not to pass the final order without leave of the Court until the matter was taken up again.</description>
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      <description>A reassessment notice under section 148 for assessment year 2014-15, issued beyond four years, was required to be examined against the original assessment under section 143(3) and the taxpayer&#039;s section 80IA(4) claim. Interim protection was granted pending further consideration, and the respondents were directed not to pass the final order without leave of the Court until the matter was taken up again.</description>
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