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    <title>2022 (10) TMI 296 - DELHI HIGH COURT</title>
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    <description>The court set aside the impugned order and notice under Section 148A(d) of the Income Tax Act for AY 2017-18, citing violation of natural justice principles. The matter was remanded back to the Assessing Officer for a fresh decision after considering the petitioner&#039;s reply. The court emphasized the importance of providing a reasonable period for the assessee to respond to show cause notices, as per Section 148A(b) of the Act. The writ petition was disposed of with directions for further consideration of all parties&#039; rights and contentions.</description>
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