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    <description>Reassessment notices issued by Jurisdictional Assessing Officers, the required sanction by specified authorities, and the interaction between jurisdictional and faceless assessment mechanisms are addressed through prior Supreme Court orders. The effect of subsequent amending legislation, including insertion of section 147A, on pending reassessment litigation is to be determined in accordance with those orders. Connected petitions were disposed of on the same terms and remitted to the High Court for decision accordingly.</description>
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