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    <title>2023 (3) TMI 154 - GUJARAT HIGH COURT</title>
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    <description>The HC quashed the notice under Section 148 and the order under Section 148A(d) of the Income Tax Act, 1961, for the Assessment Year 2015-16, citing breaches of natural justice and failure to adhere to statutory requirements. The court directed the respondent to allow the petitioner, a UAE resident and NRI, an opportunity to submit additional documents before proceeding with reassessment. The judgment emphasized fairness and clarified that the findings should not affect either party&#039;s rights, disposing of a related civil application.</description>
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