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    <title>2014 (4) TMI 320 - DELHI HIGH COURT</title>
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    <description>The Court upheld the assessment under Section 10 (26AAB) of the Income Tax Act, ruling in favor of the respondent&#039;s justification for the reduced appeal period for attachment under specific orders. The Court directed the Commissioner of Appeals to expedite the decision-making process and resolve the matter within three weeks, ensuring all rights and contentions of the parties remain open. The writ petition was disposed of with the directive for prompt action by the Commissioner.</description>
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      <description>The Court upheld the assessment under Section 10 (26AAB) of the Income Tax Act, ruling in favor of the respondent&#039;s justification for the reduced appeal period for attachment under specific orders. The Court directed the Commissioner of Appeals to expedite the decision-making process and resolve the matter within three weeks, ensuring all rights and contentions of the parties remain open. The writ petition was disposed of with the directive for prompt action by the Commissioner.</description>
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