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    <title>2023 (3) TMI 1413 - PATNA HIGH COURT</title>
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    <description>The court set aside the notice dated 14.03.2022 issued under Section 148A(b), the order dated 31.03.2022 passed under Section 148A(d), and the notice dated 31.03.2022 under Section 148 due to non-compliance with Section 148A of the Income Tax Act. It found the information provided was vague and did not meet statutory requirements. The matter was remitted back to the Assessing Officer to issue a fresh notice under Section 148A(b) with clear information. The application was allowed with no order as to costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=310175</link>
      <description>The court set aside the notice dated 14.03.2022 issued under Section 148A(b), the order dated 31.03.2022 passed under Section 148A(d), and the notice dated 31.03.2022 under Section 148 due to non-compliance with Section 148A of the Income Tax Act. It found the information provided was vague and did not meet statutory requirements. The matter was remitted back to the Assessing Officer to issue a fresh notice under Section 148A(b) with clear information. The application was allowed with no order as to costs.</description>
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