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    <title>2023 (3) TMI 931 - DELHI HIGH COURT</title>
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    <description>The court set aside the challenged notice and order issued under sections 148A(b) and 148A(d) of the Income Tax Act, 1961, as well as the consequential notice for Assessment Year 2018-19. The proceedings against the dissolved LLP were deemed unsustainable, and the Assessing Officer was directed to issue a fresh notice to the Legal Representative of the deceased partner. The AO was granted liberty to take necessary steps without being hindered by limitations due to the unique circumstances of the case.</description>
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      <description>The court set aside the challenged notice and order issued under sections 148A(b) and 148A(d) of the Income Tax Act, 1961, as well as the consequential notice for Assessment Year 2018-19. The proceedings against the dissolved LLP were deemed unsustainable, and the Assessing Officer was directed to issue a fresh notice to the Legal Representative of the deceased partner. The AO was granted liberty to take necessary steps without being hindered by limitations due to the unique circumstances of the case.</description>
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