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    <title>2020 (8) TMI 156 - DELHI HIGH COURT</title>
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    <description>The Delhi High Court declined to entertain a petition challenging a notice issued under Section 148 of the Income Tax Act to a deceased-assessee, citing delay and laches due to assessment orders issued in 2016. The court noted the pending appeals before different forums and directed expedited disposal of these appeals without expressing any opinion on the case&#039;s merits. The judgment emphasized adherence to procedural requirements and left all rights and contentions of the parties open for further proceedings.</description>
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      <description>The Delhi High Court declined to entertain a petition challenging a notice issued under Section 148 of the Income Tax Act to a deceased-assessee, citing delay and laches due to assessment orders issued in 2016. The court noted the pending appeals before different forums and directed expedited disposal of these appeals without expressing any opinion on the case&#039;s merits. The judgment emphasized adherence to procedural requirements and left all rights and contentions of the parties open for further proceedings.</description>
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