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    <title>2022 (5) TMI 1069 - DELHI HIGH COURT</title>
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    <description>The Court quashed the order under Section 148A(d) and the notice under Section 148 of the Income Tax Act, both dated 5th April, 2022. It found that the Assessing Officer failed to consider the petitioner&#039;s reply submitted on 4th April, 2022, violating procedural requirements. The matter was remanded for the Assessing Officer to issue a reasoned order within eight weeks, taking into account the petitioner&#039;s response.</description>
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      <description>The Court quashed the order under Section 148A(d) and the notice under Section 148 of the Income Tax Act, both dated 5th April, 2022. It found that the Assessing Officer failed to consider the petitioner&#039;s reply submitted on 4th April, 2022, violating procedural requirements. The matter was remanded for the Assessing Officer to issue a reasoned order within eight weeks, taking into account the petitioner&#039;s response.</description>
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