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    <description>Validity of a reassessment notice under the faceless reassessment framework, the statutory time limit for challenging jurisdiction, and the merits of the addition require adjudication by the appellate authority. The matter was remitted for determination of these issues in accordance with the jurisdictional High Court decision when rendered. The appellate authority must therefore examine both the jurisdictional objections to the notice and the substantive basis for the addition.</description>
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