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    <title>2022 (5) TMI 629 - DELHI HIGH COURT</title>
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    <description>The High Court quashed an order and notice issued under Section 148A(d) of the Income Tax Act, 1961, and Section 147 for the assessment year 2018-19. The Court found that the officer in Jaipur lacked jurisdiction over the petitioner, as jurisdiction lay with the Assessing Officer in Delhi. The impugned notice and order were deemed invalid due to jurisdictional issues. The Court allowed the revenue to take lawful steps, with the petitioner retaining the right to seek remedies if necessary.</description>
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      <description>The High Court quashed an order and notice issued under Section 148A(d) of the Income Tax Act, 1961, and Section 147 for the assessment year 2018-19. The Court found that the officer in Jaipur lacked jurisdiction over the petitioner, as jurisdiction lay with the Assessing Officer in Delhi. The impugned notice and order were deemed invalid due to jurisdictional issues. The Court allowed the revenue to take lawful steps, with the petitioner retaining the right to seek remedies if necessary.</description>
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