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    <title>2017 (11) TMI 127 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the ITAT&#039;s decision, emphasizing the jurisdictional significance of issuing a notice under Section 143(2) in reassessment proceedings. The Court highlighted the legal complexities surrounding the interpretation and application of this notice requirement, underscoring its critical role in ensuring the validity of reassessment orders under the Income Tax Act. The Court found no error in the ITAT&#039;s decision, concluding that no substantial question of law arose, leading to the dismissal of the appeals.</description>
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      <description>The High Court upheld the ITAT&#039;s decision, emphasizing the jurisdictional significance of issuing a notice under Section 143(2) in reassessment proceedings. The Court highlighted the legal complexities surrounding the interpretation and application of this notice requirement, underscoring its critical role in ensuring the validity of reassessment orders under the Income Tax Act. The Court found no error in the ITAT&#039;s decision, concluding that no substantial question of law arose, leading to the dismissal of the appeals.</description>
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