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    <title>2023 (3) TMI 1199 - GUJARAT HIGH COURT</title>
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    <description>The court quashed and set aside the notice issued under Section 148 of the Income Tax Act, 1961, and the order passed under Section 148A(d). The court found the notice for the assessment year 2014-15 to be beyond the permissible time limit, declaring it illegal and without jurisdiction. Consequently, the petition was allowed, and all consequential actions were annulled.</description>
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      <description>The court quashed and set aside the notice issued under Section 148 of the Income Tax Act, 1961, and the order passed under Section 148A(d). The court found the notice for the assessment year 2014-15 to be beyond the permissible time limit, declaring it illegal and without jurisdiction. Consequently, the petition was allowed, and all consequential actions were annulled.</description>
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