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    <title>2021 (4) TMI 1234 - DELHI HIGH COURT</title>
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    <description>The High Court addressed jurisdictional challenges under the Black Money (Undisclosed Foreign Income and Assets) Act, 2015, raised by the petitioner regarding the assessing officer&#039;s actions predating the Act&#039;s enforcement. Concerns over delayed document disclosure and inadequate response time were noted, suggesting a breach of natural justice principles. The court emphasized the need for further examination, directing the revenue to submit a counter-affidavit within two weeks. A stay on the assessment order was granted, and the case was set for a hearing alongside related petitions to ensure a cohesive resolution to the legal issues at hand.</description>
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