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    <title>2021 (4) TMI 966 - DELHI HIGH COURT</title>
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    <description>The High Court allowed the respondent/assessee&#039;s appeal due to invalid service of notice under Section 148(1) of the Income Tax Act, 1961, served at the old address in the PAN database. The appellant&#039;s reliance on Supreme Court judgment and Income Tax Rules was rejected. The Court scheduled further proceedings to determine if the proceedings should be nullified entirely or remanded to the AO for defense, pending successful service on the respondent/assessee.</description>
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      <description>The High Court allowed the respondent/assessee&#039;s appeal due to invalid service of notice under Section 148(1) of the Income Tax Act, 1961, served at the old address in the PAN database. The appellant&#039;s reliance on Supreme Court judgment and Income Tax Rules was rejected. The Court scheduled further proceedings to determine if the proceedings should be nullified entirely or remanded to the AO for defense, pending successful service on the respondent/assessee.</description>
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