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    <title>2021 (9) TMI 1236 - DELHI HIGH COURT</title>
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    <description>The Court found a violation of natural justice and Section 144B(1)(xvi)(b) of the Income Tax Act as the draft assessment order was issued before the deadline for objections. The Court quashed the initial draft assessment order and directed the petitioner to submit objections by a specified date. The Assessing Officer was ordered to issue a new draft assessment order within the set timeline, allowing the petitioner to respond electronically. The Court disposed of the writ petition and related applications accordingly.</description>
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