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    <title>2022 (3) TMI 1248 - DELHI HIGH COURT</title>
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    <description>The High Court held that the petitioner&#039;s failure to file objections with the Assessing Officer before challenging the notice under Section 148 of the Income Tax Act rendered the writ petition premature and not maintainable. The court emphasized the importance of following the prescribed procedure outlined in the relevant Supreme Court judgment before seeking judicial intervention. The court dismissed the writ petition but granted the petitioner liberty to raise objections before the Assessing Officer in compliance with the Supreme Court judgment.</description>
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      <description>The High Court held that the petitioner&#039;s failure to file objections with the Assessing Officer before challenging the notice under Section 148 of the Income Tax Act rendered the writ petition premature and not maintainable. The court emphasized the importance of following the prescribed procedure outlined in the relevant Supreme Court judgment before seeking judicial intervention. The court dismissed the writ petition but granted the petitioner liberty to raise objections before the Assessing Officer in compliance with the Supreme Court judgment.</description>
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