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    <title>2023 (8) TMI 1119 - DELHI HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside the impugned notices and orders issued under various sections of the Income Tax Act for the Assessment Year 2018-19. The Assessing Officer&#039;s rejection of the petitioner&#039;s contentions was deemed unsustainable as the petitioner had provided necessary documents and disclosures, which were overlooked. The court emphasized the need for the Assessing Officer to properly consider submissions and documents to prevent similar discrepancies in future proceedings.</description>
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      <description>The court allowed the writ petition, setting aside the impugned notices and orders issued under various sections of the Income Tax Act for the Assessment Year 2018-19. The Assessing Officer&#039;s rejection of the petitioner&#039;s contentions was deemed unsustainable as the petitioner had provided necessary documents and disclosures, which were overlooked. The court emphasized the need for the Assessing Officer to properly consider submissions and documents to prevent similar discrepancies in future proceedings.</description>
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