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    <title>2023 (12) TMI 812 - JHARKHAND HIGH COURT</title>
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    <description>The HC quashed the order and notices issued under Section 148 for the Assessment Year 2016-17 due to non-compliance with statutory timelines specified in Section 148A(b) of the Income Tax Act, 1961. The petitioner was not given the mandatory 7 clear days to file a reply, as required by law. The matter was remitted back to the respondent, instructing them to provide the petitioner with a minimum of 7 clear days and not more than 30 days to file a reply, ensuring adherence to statutory provisions.</description>
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      <description>The HC quashed the order and notices issued under Section 148 for the Assessment Year 2016-17 due to non-compliance with statutory timelines specified in Section 148A(b) of the Income Tax Act, 1961. The petitioner was not given the mandatory 7 clear days to file a reply, as required by law. The matter was remitted back to the respondent, instructing them to provide the petitioner with a minimum of 7 clear days and not more than 30 days to file a reply, ensuring adherence to statutory provisions.</description>
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