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    <title>2024 (5) TMI 598 - BOMBAY HIGH COURT</title>
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    <description>The HC quashed the impugned order dated 4th May 2023 and set aside the notice under Section 148 of the Income Tax Act, 1961. The case was remanded for fresh consideration by a different AO, who must issue a reasoned order by 31st July 2024, considering all submissions and providing a personal hearing. The Petitioner was granted access to all documents used in issuing the notice and allowed to file additional submissions within two weeks of receiving the documents. The petition was disposed of with no order as to costs, preserving all parties&#039; rights and contentions.</description>
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      <description>The HC quashed the impugned order dated 4th May 2023 and set aside the notice under Section 148 of the Income Tax Act, 1961. The case was remanded for fresh consideration by a different AO, who must issue a reasoned order by 31st July 2024, considering all submissions and providing a personal hearing. The Petitioner was granted access to all documents used in issuing the notice and allowed to file additional submissions within two weeks of receiving the documents. The petition was disposed of with no order as to costs, preserving all parties&#039; rights and contentions.</description>
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