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    <description>Validity of reassessment notices, the prescribed sanctioning authority, and whether notices issued by the Jurisdictional Assessing Officer or through the faceless mechanism remained valid were the central issues, along with the effect of the later insertion of section 147A on pending reassessment disputes. The Supreme Court recorded that the batch was squarely covered by its earlier orders and disposed of the matters in the same terms, remitting them to the jurisdictional High Courts for decision in light of those prior orders.</description>
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