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    <title>2022 (7) TMI 559 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act for the Assessment Year 2013-14. It found a prima facie case of income escapement, justifying the notice under Section 148 of the Act. Emphasizing the importance of natural justice principles, the Court clarified that the Assessing Officer should decide independently without influence from the current order. The complexity of the dispute regarding document authenticity rendered it unsuitable for resolution in writ proceedings.</description>
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      <description>The Court dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act for the Assessment Year 2013-14. It found a prima facie case of income escapement, justifying the notice under Section 148 of the Act. Emphasizing the importance of natural justice principles, the Court clarified that the Assessing Officer should decide independently without influence from the current order. The complexity of the dispute regarding document authenticity rendered it unsuitable for resolution in writ proceedings.</description>
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