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    <title>2023 (1) TMI 1230 - DELHI HIGH COURT</title>
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    <description>The court directed a fresh assessment by the Assessing Officer, starting from the stage of the initial notice under Section 148A(b) of the Income Tax Act, 1961. The Assessing Officer was instructed to provide relevant information to the petitioner, ensure cooperation, grant a personal hearing, pass a speaking order, and allow for video conferencing during the hearing. The petitioner was given the right to challenge any adverse decision through appropriate legal remedies. The writ petition was disposed of with the above directions, emphasizing fair assessment procedures and the petitioner&#039;s right to challenge the outcome of the reassessment process within the framework of the law.</description>
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      <description>The court directed a fresh assessment by the Assessing Officer, starting from the stage of the initial notice under Section 148A(b) of the Income Tax Act, 1961. The Assessing Officer was instructed to provide relevant information to the petitioner, ensure cooperation, grant a personal hearing, pass a speaking order, and allow for video conferencing during the hearing. The petitioner was given the right to challenge any adverse decision through appropriate legal remedies. The writ petition was disposed of with the above directions, emphasizing fair assessment procedures and the petitioner&#039;s right to challenge the outcome of the reassessment process within the framework of the law.</description>
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