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    <title>2002 (4) TMI 22 - DELHI High Court</title>
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    <description>Where an assessee has already pursued the statutory appellate remedy against reassessment, the writ court may decline to interfere with the reassessment proceedings and notice issued under the Income-tax Act. The High Court noted that the challenge to reopening under sections 147(a) and 148 was already covered by a pending appeal against the reassessment order, so it did not examine the merits of the reopening. Instead, it disposed of the writ petition and directed the Commissioner of Income-tax (Appeals) to decide the appeal expeditiously within the stipulated time.</description>
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    <pubDate>Fri, 19 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 22 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12176</link>
      <description>Where an assessee has already pursued the statutory appellate remedy against reassessment, the writ court may decline to interfere with the reassessment proceedings and notice issued under the Income-tax Act. The High Court noted that the challenge to reopening under sections 147(a) and 148 was already covered by a pending appeal against the reassessment order, so it did not examine the merits of the reopening. Instead, it disposed of the writ petition and directed the Commissioner of Income-tax (Appeals) to decide the appeal expeditiously within the stipulated time.</description>
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      <pubDate>Fri, 19 Apr 2002 00:00:00 +0530</pubDate>
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