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    <title>2023 (1) TMI 95 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court set aside the order issued under Section 148A(d) of the Income Tax Act, 1961, due to the failure to provide relevant material to the petitioner, violating principles of natural justice. Respondent No.2 was directed to furnish the necessary documents to the petitioner within two weeks. The petitioner was granted two weeks to respond upon receiving the material, after which Respondent No.2 would consider the reply and make a decision following a hearing. No costs were awarded, and pending applications were closed.</description>
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      <description>The court set aside the order issued under Section 148A(d) of the Income Tax Act, 1961, due to the failure to provide relevant material to the petitioner, violating principles of natural justice. Respondent No.2 was directed to furnish the necessary documents to the petitioner within two weeks. The petitioner was granted two weeks to respond upon receiving the material, after which Respondent No.2 would consider the reply and make a decision following a hearing. No costs were awarded, and pending applications were closed.</description>
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