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    <title>2016 (4) TMI 45 - DELHI HIGH COURT</title>
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    <description>The High Court allowed the writ petitions, quashing the draft assessment order and final assessment order as void ab initio. The Court emphasized the importance of judicial discipline and adherence to statutory provisions, highlighting the AO&#039;s actions as a clear disregard of the legal framework under Section 144C of the Income Tax Act. The Court set aside the final assessment orders, directing further action by the concerned Commissioner while leaving issues under Section 147/148 open for determination by the appropriate authority.</description>
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