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    <title>2025 (9) TMI 379 - SC Order</title>
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    <description>The SC held that reassessment notices issued under sections 148/148A read with section 148A(d) are invalid in the present petitions and quashed those notices and related orders. The matters were held to be covered by the Court&#039;s earlier SC judgment of 3-10-2024 in the lead matter, and the revenue&#039;s petitions were disposed of accordingly. Assessees in these petitions are to be governed by the reasoning and outcome set out in that SC decision.</description>
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      <description>The SC held that reassessment notices issued under sections 148/148A read with section 148A(d) are invalid in the present petitions and quashed those notices and related orders. The matters were held to be covered by the Court&#039;s earlier SC judgment of 3-10-2024 in the lead matter, and the revenue&#039;s petitions were disposed of accordingly. Assessees in these petitions are to be governed by the reasoning and outcome set out in that SC decision.</description>
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