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    <title>2023 (10) TMI 36 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, quashing the assessment due to the invalid notice issued under section 148. It was clarified that the Revenue could issue a fresh notice against the legal heirs for reassessment if permitted by law. The appeal was allowed on this ground, with the order pronounced on 27.09.2023.</description>
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      <description>The Tribunal partially allowed the appeal, quashing the assessment due to the invalid notice issued under section 148. It was clarified that the Revenue could issue a fresh notice against the legal heirs for reassessment if permitted by law. The appeal was allowed on this ground, with the order pronounced on 27.09.2023.</description>
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