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    <title>2020 (7) TMI 574 - DELHI HIGH COURT</title>
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    <description>The Delhi High Court noted a limited procedural issue concerning whether the respondent should decide the petitioners&#039; applications under Section 119(2)(b) of the Income-tax Act, 1961. It directed the respondent to decide those applications within eight weeks in accordance with law, while leaving all rights and contentions open. The writ petitions were disposed of on that procedural basis only, without any adjudication on the merits of the refund claim or the maintainability objections.</description>
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