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    <title>2023 (3) TMI 862 - DELHI HIGH COURT</title>
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    <description>The court upheld the validity of the notice and order issued under the Income Tax Act, 1961, for Assessment Year 2014-15, dismissing the petitioner&#039;s challenge. The petitioner was granted the opportunity to submit relevant documents and contentions for further review by the Assessing Officer. The court supported the Assessing Officer&#039;s decision, finding a prima facie case of income escaping assessment due to discrepancies in transactions with M/s Seema Enterprises.</description>
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      <description>The court upheld the validity of the notice and order issued under the Income Tax Act, 1961, for Assessment Year 2014-15, dismissing the petitioner&#039;s challenge. The petitioner was granted the opportunity to submit relevant documents and contentions for further review by the Assessing Officer. The court supported the Assessing Officer&#039;s decision, finding a prima facie case of income escaping assessment due to discrepancies in transactions with M/s Seema Enterprises.</description>
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