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    <title>2023 (1) TMI 419 - DELHI HIGH COURT</title>
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    <description>The court quashed the order under Section 148A(d) of the Income Tax Act, 1961, and the consequential notice under Section 148, citing the lack of an independent inquiry before issuance. The respondents were granted liberty to proceed lawfully, and the writ petition was disposed of accordingly.</description>
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