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    <title>2021 (4) TMI 23 - ALLAHABAD HIGH COURT</title>
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    <description>The Court stayed the re-assessment notice dated 22.1.2021 under Section 148 of the Income Tax Act, 1961 for Assessment Year 2013-14. This decision was influenced by the ongoing Settlement Commission proceedings, challenges to the cancellation of the petitioner&#039;s society registration under Section 12AA of the Act, and doubts regarding the necessity and validity of the re-assessment notice amidst pending legal issues. Further examination of the matter was deemed necessary before a final decision could be made.</description>
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      <description>The Court stayed the re-assessment notice dated 22.1.2021 under Section 148 of the Income Tax Act, 1961 for Assessment Year 2013-14. This decision was influenced by the ongoing Settlement Commission proceedings, challenges to the cancellation of the petitioner&#039;s society registration under Section 12AA of the Act, and doubts regarding the necessity and validity of the re-assessment notice amidst pending legal issues. Further examination of the matter was deemed necessary before a final decision could be made.</description>
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