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    <title>2023 (2) TMI 1171 - DELHI HIGH COURT</title>
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    <description>The Court found that the notice issued under Section 148 of the Income Tax Act, 1961 was time-barred due to being served after the expiration of the limitation period. Relying on previous judgments, the Court set aside the notice and disposed of the Writ Petition accordingly. Parties were directed to comply with the digitally signed order.</description>
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      <description>The Court found that the notice issued under Section 148 of the Income Tax Act, 1961 was time-barred due to being served after the expiration of the limitation period. Relying on previous judgments, the Court set aside the notice and disposed of the Writ Petition accordingly. Parties were directed to comply with the digitally signed order.</description>
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