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    <title>2022 (9) TMI 892 - DELHI HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the reassessment proceedings under the Income Tax Act. It held that the reassessment notice issued within the extended period was valid and not time-barred. The court emphasized that disputed facts should be resolved by the Assessing Officer and not through writ proceedings, except regarding the issue of limitation.</description>
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      <description>The court dismissed the writ petition challenging the reassessment proceedings under the Income Tax Act. It held that the reassessment notice issued within the extended period was valid and not time-barred. The court emphasized that disputed facts should be resolved by the Assessing Officer and not through writ proceedings, except regarding the issue of limitation.</description>
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