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    <title>2024 (8) TMI 1367 - DELHI HIGH COURT</title>
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    <description>The HC set aside the impugned assessment order dated 16th November 2023, along with associated demand and penalty notices, allowing the writ petition. The Court determined that the Assessing Officer lacked jurisdiction to finalize the assessment without DRP directions, as objections were timely filed. The respondents may issue a fresh assessment order post-DRP directions. The Court refrained from commenting on the merits, preserving the parties&#039; rights and contentions for future proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=757663</link>
      <description>The HC set aside the impugned assessment order dated 16th November 2023, along with associated demand and penalty notices, allowing the writ petition. The Court determined that the Assessing Officer lacked jurisdiction to finalize the assessment without DRP directions, as objections were timely filed. The respondents may issue a fresh assessment order post-DRP directions. The Court refrained from commenting on the merits, preserving the parties&#039; rights and contentions for future proceedings.</description>
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