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    <title>2021 (9) TMI 1489 - BOMBAY HIGH COURT</title>
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    <description>The High Court quashed the assessment order, demand notice, and penalty notice due to non-compliance with Section 144B requirements under the Income Tax Act. The court found that the failure to issue a specific show cause notice as mandated by Section 144B rendered the assessment order invalid. The department was instructed to take necessary actions in compliance with the law, and the petition was disposed of with instructions for record completion.</description>
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      <description>The High Court quashed the assessment order, demand notice, and penalty notice due to non-compliance with Section 144B requirements under the Income Tax Act. The court found that the failure to issue a specific show cause notice as mandated by Section 144B rendered the assessment order invalid. The department was instructed to take necessary actions in compliance with the law, and the petition was disposed of with instructions for record completion.</description>
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