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    <title>2019 (12) TMI 83 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the petitioner&#039;s challenge to a notice under Section 143(2) of the Income Tax Act, emphasizing the importance of timely objections to jurisdictional issues and upholding the restructuring of jurisdiction in Delhi. The court found the objections raised by the petitioner to be untimely and lacking merit, ultimately ruling in favor of the respondent.</description>
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      <description>The High Court dismissed the petitioner&#039;s challenge to a notice under Section 143(2) of the Income Tax Act, emphasizing the importance of timely objections to jurisdictional issues and upholding the restructuring of jurisdiction in Delhi. The court found the objections raised by the petitioner to be untimely and lacking merit, ultimately ruling in favor of the respondent.</description>
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