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    <title>2023 (5) TMI 637 - DELHI HIGH COURT</title>
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    <description>The court found that the notice issued under Section 148A of the Income Tax Act, providing only three days for response, was legally flawed. Citing the requirement of a minimum of seven clear days for the assessee to reply, the court set aside the notices and order. The writ petition was disposed of, allowing the Assessing Officer to proceed as per the law. Parties were instructed to act based on the digitally signed copy of the order, resolving the pending interlocutory application.</description>
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      <description>The court found that the notice issued under Section 148A of the Income Tax Act, providing only three days for response, was legally flawed. Citing the requirement of a minimum of seven clear days for the assessee to reply, the court set aside the notices and order. The writ petition was disposed of, allowing the Assessing Officer to proceed as per the law. Parties were instructed to act based on the digitally signed copy of the order, resolving the pending interlocutory application.</description>
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