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    <title>2024 (7) TMI 1499 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the appeal, ruling in favor of the revenue on all substantial questions of law. It upheld the ex-parte assessment under Section 144 of the Income Tax Act, finding that the appellant had been duly notified but failed to participate. The court also confirmed that the assessment complied with Section 145, affirming the legality of the impugned orders A-1 to A-3. Consequently, no interference was warranted, and the appellant&#039;s arguments were rejected.</description>
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      <description>The court dismissed the appeal, ruling in favor of the revenue on all substantial questions of law. It upheld the ex-parte assessment under Section 144 of the Income Tax Act, finding that the appellant had been duly notified but failed to participate. The court also confirmed that the assessment complied with Section 145, affirming the legality of the impugned orders A-1 to A-3. Consequently, no interference was warranted, and the appellant&#039;s arguments were rejected.</description>
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