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    <title>Practice support -Non-application of mind- some examples.</title>
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    <description>Non-application of mind is shown by procedural defects: non-faceless communications bearing officer names, same day approvals and orders, unduly short response times, requests for documents inconsistent with alleged cash transactions, failure to provide specific material to the taxpayer, and initiation of incorrect statutory proceedings instead of the special regime for search related matters; these factors together indicate mechanical decision making susceptible to challenge on jurisdictional and time bar grounds.</description>
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