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    <title>2023 (3) TMI 1408 - ALLAHABAD HIGH COURT</title>
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    <description>The HC disposed of the writ petition challenging the notice under Section 153-C of the Income Tax Act, 1948 for A.Y. 2015-16, without adjudicating on the merits. The petitioner argued against the notice, claiming they were not part of the search proceedings related to the Saloni Group. The Court noted the delay in filing the petition and the availability of alternative remedies. It directed the Assessing Authority to proceed with the assessment according to the law, allowing the petitioner to raise objections before the Authority.</description>
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      <description>The HC disposed of the writ petition challenging the notice under Section 153-C of the Income Tax Act, 1948 for A.Y. 2015-16, without adjudicating on the merits. The petitioner argued against the notice, claiming they were not part of the search proceedings related to the Saloni Group. The Court noted the delay in filing the petition and the availability of alternative remedies. It directed the Assessing Authority to proceed with the assessment according to the law, allowing the petitioner to raise objections before the Authority.</description>
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