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    <title>2022 (10) TMI 239 - DELHI HIGH COURT</title>
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    <description>The Court set aside the order and notice issued under Sections 148A(d) and 148 of the Income Tax Act, 1961, directing the petitioner to submit a reply within two weeks. The Assessing Officer was instructed to consider the reply and make a decision within eight weeks, emphasizing independent judgment and adherence to legal procedures, excluding the limitation issue.</description>
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      <description>The Court set aside the order and notice issued under Sections 148A(d) and 148 of the Income Tax Act, 1961, directing the petitioner to submit a reply within two weeks. The Assessing Officer was instructed to consider the reply and make a decision within eight weeks, emphasizing independent judgment and adherence to legal procedures, excluding the limitation issue.</description>
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