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    <title>2023 (1) TMI 325 - DELHI HIGH COURT</title>
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    <description>The Delhi High Court disposed of a writ petition seeking to quash an order under Section 179 of the Income Tax Act, 1961, and stay recovery of demand. The court granted liberty to the petitioner to file a revision petition under Section 264, following similar orders in other directors&#039; petitions. The respondent had no objection to this, and the court directed the concerned authority to consider the revision petition without rejecting it on limitation grounds. The judgment did not delve into the merits, leaving rights and contentions open for future consideration. All pending applications were closed, and parties were instructed to comply with the court&#039;s directives based on the digitally signed order.</description>
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    <pubDate>Fri, 16 Dec 2022 00:00:00 +0530</pubDate>
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      <title>2023 (1) TMI 325 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=432578</link>
      <description>The Delhi High Court disposed of a writ petition seeking to quash an order under Section 179 of the Income Tax Act, 1961, and stay recovery of demand. The court granted liberty to the petitioner to file a revision petition under Section 264, following similar orders in other directors&#039; petitions. The respondent had no objection to this, and the court directed the concerned authority to consider the revision petition without rejecting it on limitation grounds. The judgment did not delve into the merits, leaving rights and contentions open for future consideration. All pending applications were closed, and parties were instructed to comply with the court&#039;s directives based on the digitally signed order.</description>
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