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    <title>2021 (7) TMI 471 - DELHI HIGH COURT</title>
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    <description>The Court found a violation of natural justice principles in the assessment orders challenged under Sections 153A and 143(3) of the Income Tax Act. The orders were set aside, and the matters remanded for fresh assessment. The Assessing Officer was directed to decide on the notices under Section 142(1) after providing the petitioner with an opportunity to be heard. The petitioner was instructed to file responses within two weeks and appear before the Assessing Officer on a specified date. Writ petitions and pending applications were disposed of accordingly.</description>
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      <description>The Court found a violation of natural justice principles in the assessment orders challenged under Sections 153A and 143(3) of the Income Tax Act. The orders were set aside, and the matters remanded for fresh assessment. The Assessing Officer was directed to decide on the notices under Section 142(1) after providing the petitioner with an opportunity to be heard. The petitioner was instructed to file responses within two weeks and appear before the Assessing Officer on a specified date. Writ petitions and pending applications were disposed of accordingly.</description>
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