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    <title>2014 (5) TMI 589 - DELHI HIGH COURT</title>
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    <description>The Court quashed and set aside the reassessment notice and subsequent orders as they lacked fresh or tangible material to support the reassessment under Section 148. The Court held that the reassessment notice, order rejecting objections, and subsequent reassessment order were invalid, citing the Supreme Court&#039;s decision in Commissioner of Income Tax v. Kelvinator (India) Ltd. The writ petition was allowed, declaring the reassessment notice and subsequent orders unlawful and setting them aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247662</link>
      <description>The Court quashed and set aside the reassessment notice and subsequent orders as they lacked fresh or tangible material to support the reassessment under Section 148. The Court held that the reassessment notice, order rejecting objections, and subsequent reassessment order were invalid, citing the Supreme Court&#039;s decision in Commissioner of Income Tax v. Kelvinator (India) Ltd. The writ petition was allowed, declaring the reassessment notice and subsequent orders unlawful and setting them aside.</description>
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      <pubDate>Wed, 30 Apr 2014 00:00:00 +0530</pubDate>
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