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    <title>2022 (1) TMI 1106 - DELHI HIGH COURT</title>
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    <description>The court quashed the assessment order, demand notice, and penalty proceedings for the assessment year 2018-19, remanding the matter back to the Respondent for a fresh decision in accordance with the law. The court emphasized the mandatory nature of providing a reasonable opportunity for a personal hearing to the assessee. The writ petition and application were disposed of, leaving the rights and contentions of all parties open for further proceedings.</description>
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