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    <title>2023 (10) TMI 978 - ALLAHABAD HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging the order under Section 148A(d) and the notice under Section 148 of the Income Tax Act for Assessment Year 2017-18. The court held that the notice was valid as it suggested income had escaped assessment. It emphasized that grievances on merits should be addressed during reassessment proceedings before the Assessing Officer. No costs were awarded.</description>
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      <description>The HC dismissed the writ petition challenging the order under Section 148A(d) and the notice under Section 148 of the Income Tax Act for Assessment Year 2017-18. The court held that the notice was valid as it suggested income had escaped assessment. It emphasized that grievances on merits should be addressed during reassessment proceedings before the Assessing Officer. No costs were awarded.</description>
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