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    <title>2011 (8) TMI 1113 - Delhi High court</title>
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    <description>The High Court allowed the writ petition in part, setting aside the Assessing Officer&#039;s order to reopen the assessment under section 147 of the Income Tax Act, 1961. The court directed a fresh consideration of the matter, granting the petitioner an opportunity to present detailed objections. The Assessing Officer was instructed to issue a fresh notice for a hearing within six weeks, with the period during the pendency of the writ petition excluded from the limitation period calculation. No costs were awarded in this case.</description>
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      <description>The High Court allowed the writ petition in part, setting aside the Assessing Officer&#039;s order to reopen the assessment under section 147 of the Income Tax Act, 1961. The court directed a fresh consideration of the matter, granting the petitioner an opportunity to present detailed objections. The Assessing Officer was instructed to issue a fresh notice for a hearing within six weeks, with the period during the pendency of the writ petition excluded from the limitation period calculation. No costs were awarded in this case.</description>
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