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    <title>2012 (2) TMI 388 - DELHI HIGH COURT</title>
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    <description>The court quashed the non-speaking order disposing of objections against the reopening of assessment under Section 147 of the Income Tax Act, 1961, due to lack of adherence to natural justice principles. Consequently, the reassessment order dated 19.11.2010 was also quashed for procedural irregularities, emphasizing the importance of due process and natural justice. The court rejected the defense of alternative remedy, stating that the existence of such should not prevent relief when there is a violation of natural justice or procedural requirements, ensuring justice in the case.</description>
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