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    <title>2024 (1) TMI 315 - DELHI HIGH COURT</title>
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    <description>The HC set aside the impugned assessment order dated 30.08.2022 due to its unavailability on the designated portal and issues with the non-service of notice under Section 143(2) of the Income-tax Act, 1961. The court directed the Assessing Officer to activate the designated portal, allowing the petitioner or authorized representative to upload replies to the notice. All defenses remain open to the petitioner, and the writ petition and interlocutory application were disposed of accordingly.</description>
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    <pubDate>Tue, 19 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2024 (1) TMI 315 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=447916</link>
      <description>The HC set aside the impugned assessment order dated 30.08.2022 due to its unavailability on the designated portal and issues with the non-service of notice under Section 143(2) of the Income-tax Act, 1961. The court directed the Assessing Officer to activate the designated portal, allowing the petitioner or authorized representative to upload replies to the notice. All defenses remain open to the petitioner, and the writ petition and interlocutory application were disposed of accordingly.</description>
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      <pubDate>Tue, 19 Dec 2023 00:00:00 +0530</pubDate>
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