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    <title>2024 (7) TMI 1515 - ALLAHABAD HIGH COURT</title>
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    <description>A notice issued under section 73 was not quashed despite the petitioner&#039;s objection that its earlier reply had not been considered and that the appended table appeared to relate to a different assessee. The Court noted that proceedings had begun under section 61, the reply was found unsatisfactory, and further time was granted for a fresh response. In the interest of justice, the petitioner was allowed to file a detailed reply confined to its own returns, and the respondent was directed to consider that reply afresh after granting a personal hearing.</description>
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      <description>A notice issued under section 73 was not quashed despite the petitioner&#039;s objection that its earlier reply had not been considered and that the appended table appeared to relate to a different assessee. The Court noted that proceedings had begun under section 61, the reply was found unsatisfactory, and further time was granted for a fresh response. In the interest of justice, the petitioner was allowed to file a detailed reply confined to its own returns, and the respondent was directed to consider that reply afresh after granting a personal hearing.</description>
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