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    <title>2022 (9) TMI 1394 - DELHI HIGH COURT</title>
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    <description>The Court set aside the impugned order under Section 148A(d) of the Income Tax Act and the notice under Section 148, both dated 21st July, 2022, for assessment year 2015-16. The matter was remanded back to the Assessing Officer for a fresh decision within eight weeks. The Assessing Officer was directed to issue a subsequent notice enclosing all relevant material within two weeks, allowing the Petitioner to respond within three weeks. The writ petition and pending applications were disposed of, with the rights and contentions of the parties left open for further proceedings.</description>
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