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    <title>2014 (5) TMI 227 - DELHI HIGH COURT</title>
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    <description>The court held that the reassessment notice and subsequent proceedings lacked legal authority. It emphasized that the Assessing Officer acted unreasonably by persisting with the reassessment despite clear evidence provided by the petitioner. The court found the proceedings to be oppressive and harassing, ultimately quashing the reassessment notice and all further proceedings. The petition was allowed without costs awarded.</description>
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      <title>2014 (5) TMI 227 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=247300</link>
      <description>The court held that the reassessment notice and subsequent proceedings lacked legal authority. It emphasized that the Assessing Officer acted unreasonably by persisting with the reassessment despite clear evidence provided by the petitioner. The court found the proceedings to be oppressive and harassing, ultimately quashing the reassessment notice and all further proceedings. The petition was allowed without costs awarded.</description>
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