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    <description>Orders passed under Section 148A(d) and notices issued under Section 148 were challenged as time-barred. The matter was treated as covered by a recent Bombay High Court decision, and the Revenue accepted that position. On that basis, the Court disposed of the petitions by following the earlier binding ruling and recorded that the impugned orders and notices, together with any consequential actions, stood quashed and set aside in favour of the petitioners.</description>
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      <description>Orders passed under Section 148A(d) and notices issued under Section 148 were challenged as time-barred. The matter was treated as covered by a recent Bombay High Court decision, and the Revenue accepted that position. On that basis, the Court disposed of the petitions by following the earlier binding ruling and recorded that the impugned orders and notices, together with any consequential actions, stood quashed and set aside in favour of the petitioners.</description>
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