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    <title>2021 (5) TMI 925 - GUJARAT HIGH COURT</title>
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    <description>The court set aside the order disposing of objections raised by the assessee regarding the legality and jurisdiction of the notice issued under Section 148 of the Income Tax Act, 1961. The court found that the Assessing Officer failed to adequately address the objections in a detailed and reasoned manner, emphasizing the need for a proper disposal of objections. The matter was remitted to the Assessing Officer to reconsider and pass a fresh speaking order within six weeks, without expressing any opinion on the case&#039;s merits.</description>
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      <description>The court set aside the order disposing of objections raised by the assessee regarding the legality and jurisdiction of the notice issued under Section 148 of the Income Tax Act, 1961. The court found that the Assessing Officer failed to adequately address the objections in a detailed and reasoned manner, emphasizing the need for a proper disposal of objections. The matter was remitted to the Assessing Officer to reconsider and pass a fresh speaking order within six weeks, without expressing any opinion on the case&#039;s merits.</description>
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