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    <title>2019 (5) TMI 638 - DELHI HIGH COURT</title>
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    <description>The review petition challenging the constitutional validity of Section 234E of the Income Tax Act, 1961, was allowed. The court reinstated the original petition for further examination, noting that the penalty under Section 234E was considered a fee and did not meet legal prerequisites. The case was listed for final hearing before the Roster Bench.</description>
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      <description>The review petition challenging the constitutional validity of Section 234E of the Income Tax Act, 1961, was allowed. The court reinstated the original petition for further examination, noting that the penalty under Section 234E was considered a fee and did not meet legal prerequisites. The case was listed for final hearing before the Roster Bench.</description>
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