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    <description>The HC stayed proceedings related to a notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2016-17, citing jurisdictional concerns. The petitioner argued that the notice was invalid due to prior reassessment completion. The court acknowledged a prima facie case, halting further actions until September 2024 or further orders. Respondents were directed to submit an affidavit-in-opposition post-summer vacation, with the petitioner allowed a reply period. The case was scheduled for the Combined Monthly List of July 2024 for continued proceedings.</description>
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      <description>The HC stayed proceedings related to a notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2016-17, citing jurisdictional concerns. The petitioner argued that the notice was invalid due to prior reassessment completion. The court acknowledged a prima facie case, halting further actions until September 2024 or further orders. Respondents were directed to submit an affidavit-in-opposition post-summer vacation, with the petitioner allowed a reply period. The case was scheduled for the Combined Monthly List of July 2024 for continued proceedings.</description>
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