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    <title>2022 (7) TMI 337 - DELHI HIGH COURT</title>
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    <description>The petitioner was required to place all objections, including those challenging the impugned notice, before the Assessing Officer in the proceedings under section 148A of the Income-tax Act, 1961. A supplementary reply was permitted within a week if the response period had expired, and the petitioner&#039;s right to challenge any adverse decision in accordance with law was preserved. The application was not decided on the substantive validity of the notice, as the Court directed the petitioner to pursue its objections in the statutory proceeding before the Assessing Officer.</description>
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      <description>The petitioner was required to place all objections, including those challenging the impugned notice, before the Assessing Officer in the proceedings under section 148A of the Income-tax Act, 1961. A supplementary reply was permitted within a week if the response period had expired, and the petitioner&#039;s right to challenge any adverse decision in accordance with law was preserved. The application was not decided on the substantive validity of the notice, as the Court directed the petitioner to pursue its objections in the statutory proceeding before the Assessing Officer.</description>
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