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    <title>2024 (1) TMI 1190 - GUJARAT HIGH COURT</title>
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    <description>The HC quashed and set aside the notices and order issued under Sections 148A(b) and 148 of the Income Tax Act, 1961, due to the failure to grant the petitioner an opportunity of hearing. The court remanded the matter back to the Assessing Officer, directing compliance with Section 148A(b) by providing the petitioner a proper hearing. The petition was disposed of without costs, and the interim relief was vacated.</description>
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      <description>The HC quashed and set aside the notices and order issued under Sections 148A(b) and 148 of the Income Tax Act, 1961, due to the failure to grant the petitioner an opportunity of hearing. The court remanded the matter back to the Assessing Officer, directing compliance with Section 148A(b) by providing the petitioner a proper hearing. The petition was disposed of without costs, and the interim relief was vacated.</description>
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