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    <title>2022 (9) TMI 1148 - DELHI HIGH COURT</title>
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    <description>The court set aside the order issued under Section 148A(d) for the assessment year 2014-15, directing the revenue to issue a supplementary notice under Section 148A(b) within four weeks with all relevant material. The petitioner was granted the opportunity to respond and provide necessary documents. The Assessing Officer was instructed to pass a fresh order under Section 148A(d) in accordance with the law, without expressing any opinion on the merits of the case. The writ petition and applications were disposed of with these directions, leaving all parties&#039; rights and contentions open.</description>
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      <link>https://www.taxtmi.com/caselaws?id=428203</link>
      <description>The court set aside the order issued under Section 148A(d) for the assessment year 2014-15, directing the revenue to issue a supplementary notice under Section 148A(b) within four weeks with all relevant material. The petitioner was granted the opportunity to respond and provide necessary documents. The Assessing Officer was instructed to pass a fresh order under Section 148A(d) in accordance with the law, without expressing any opinion on the merits of the case. The writ petition and applications were disposed of with these directions, leaving all parties&#039; rights and contentions open.</description>
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