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    <title>2015 (9) TMI 1064 - DELHI HIGH COURT</title>
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    <description>The HC dismissed the appeals concerning ITA Nos. 665/2015 &amp; 666/2015, ruling that reassessment proceedings were invalid due to improper service of notice under Section 148 of the Income Tax Act. The Court emphasized that proper issuance and service of notice are jurisdictional prerequisites, which the Revenue failed to satisfy, rendering the proceedings void.</description>
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      <description>The HC dismissed the appeals concerning ITA Nos. 665/2015 &amp; 666/2015, ruling that reassessment proceedings were invalid due to improper service of notice under Section 148 of the Income Tax Act. The Court emphasized that proper issuance and service of notice are jurisdictional prerequisites, which the Revenue failed to satisfy, rendering the proceedings void.</description>
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