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    <description>ITAT, Hyderabad (AT) held that notices under sections 148A(b) and 148 issued by the jurisdictional AO, instead of faceless officers, were invalid and quashed as contrary to the applicable faceless procedure. The tribunal relied on the HC&#039;s earlier rulings on identical issues. As the CIT(A) had summarily dismissed the appeal by an ex parte order, the tribunal remanded the additions to the CIT(A) for fresh adjudication on merits, directing that the assessee be given one more opportunity to file evidence and present the case.</description>
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