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    <title>2022 (11) TMI 1138 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the writ petitions seeking to quash the order and notice under the Income Tax Act for the Assessment Year 2016-17. The court emphasized that disputed factual matters should be resolved through the assessment machinery provided by the Act, rather than through writ jurisdiction under Article 226 of the Constitution. The court refrained from assessing the merits of the controversy, leaving it for the Assessing Officer to decide independently.</description>
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      <description>The High Court dismissed the writ petitions seeking to quash the order and notice under the Income Tax Act for the Assessment Year 2016-17. The court emphasized that disputed factual matters should be resolved through the assessment machinery provided by the Act, rather than through writ jurisdiction under Article 226 of the Constitution. The court refrained from assessing the merits of the controversy, leaving it for the Assessing Officer to decide independently.</description>
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