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    <title>2024 (10) TMI 1414 - PATNA HIGH COURT</title>
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    <description>The court ruled that the assessment order under Section 143 of the Income Tax Act, 1961, was invalid due to non-compliance with Tribunal directives regarding share valuation. The assessment was set aside, entitling the assessee to a refund with statutory interest. No further recovery is permitted until the appeal&#039;s resolution. The writ petition was disposed of without addressing the assessment&#039;s merits.</description>
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      <description>The court ruled that the assessment order under Section 143 of the Income Tax Act, 1961, was invalid due to non-compliance with Tribunal directives regarding share valuation. The assessment was set aside, entitling the assessee to a refund with statutory interest. No further recovery is permitted until the appeal&#039;s resolution. The writ petition was disposed of without addressing the assessment&#039;s merits.</description>
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