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    <title>2021 (2) TMI 491 - DELHI HIGH COURT</title>
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    <description>The court addressed the jurisdictional fact of undisclosed foreign income and assets under the Black Money Act, emphasizing the petitioner&#039;s right to challenge the dismissal of objections. It discussed available remedies against assessment orders, including the option of appellate remedy with associated conditions. Despite precedent favoring appellate remedy first, the court entertained the writ petition challenging jurisdictional facts early on, allowing assessment proceedings to continue with specified timelines. The judgment demonstrates a balanced approach in considering legal issues and procedural steps in the case.</description>
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      <description>The court addressed the jurisdictional fact of undisclosed foreign income and assets under the Black Money Act, emphasizing the petitioner&#039;s right to challenge the dismissal of objections. It discussed available remedies against assessment orders, including the option of appellate remedy with associated conditions. Despite precedent favoring appellate remedy first, the court entertained the writ petition challenging jurisdictional facts early on, allowing assessment proceedings to continue with specified timelines. The judgment demonstrates a balanced approach in considering legal issues and procedural steps in the case.</description>
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