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    <title>2023 (5) TMI 845 - DELHI HIGH COURT</title>
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    <description>The HC set aside the assessment order and related orders due to a breach of natural justice, as the petitioner was not adequately heard. The AO must consider the petitioner&#039;s reply to the notice dated 17.02.2023, grant a personal hearing, and issue a new order. The consequential notice under Section 148 was invalidated, and the petitioner has four weeks to respond to the notice. The writ petition was disposed of with these directions, and parties were instructed to proceed based on the digitally signed order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438038</link>
      <description>The HC set aside the assessment order and related orders due to a breach of natural justice, as the petitioner was not adequately heard. The AO must consider the petitioner&#039;s reply to the notice dated 17.02.2023, grant a personal hearing, and issue a new order. The consequential notice under Section 148 was invalidated, and the petitioner has four weeks to respond to the notice. The writ petition was disposed of with these directions, and parties were instructed to proceed based on the digitally signed order.</description>
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