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    <title>2022 (6) TMI 1291 - DELHI HIGH COURT</title>
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    <description>The Court sets aside the order issued under Section 148A(d) of the Income Tax Act for Assessment Year 2018-19, directing the Assessing Officer to issue a fresh reasoned order after considering the Petitioner&#039;s reply within a week. The matter is remanded for compliance with the statutory requirement of providing a minimum of seven days for the Assessee to respond to the notice under Section 148A(b) of the Act. The Court refrains from expressing views on the merits, keeping the rights and contentions of all parties open for future proceedings.</description>
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      <description>The Court sets aside the order issued under Section 148A(d) of the Income Tax Act for Assessment Year 2018-19, directing the Assessing Officer to issue a fresh reasoned order after considering the Petitioner&#039;s reply within a week. The matter is remanded for compliance with the statutory requirement of providing a minimum of seven days for the Assessee to respond to the notice under Section 148A(b) of the Act. The Court refrains from expressing views on the merits, keeping the rights and contentions of all parties open for future proceedings.</description>
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