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    <title>2024 (2) TMI 160 - CHHATTISGARH HIGH COURT</title>
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    <description>The court set aside the order dated 30.03.2023 under Section 148A(d) and the notice dated 31.03.2023 issued under Section 148 of the Income Tax Act, 1961, due to non-compliance with the principles of natural justice and improper document supply. The matter was remitted back to the Assessing Officer to issue a fresh order after providing all relevant documents to the petitioner. The petition was disposed of with directions for the petitioner to inform the faceless unit of the decision, and the letter dated 19.10.2023 was recorded for reference.</description>
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      <description>The court set aside the order dated 30.03.2023 under Section 148A(d) and the notice dated 31.03.2023 issued under Section 148 of the Income Tax Act, 1961, due to non-compliance with the principles of natural justice and improper document supply. The matter was remitted back to the Assessing Officer to issue a fresh order after providing all relevant documents to the petitioner. The petition was disposed of with directions for the petitioner to inform the faceless unit of the decision, and the letter dated 19.10.2023 was recorded for reference.</description>
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