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    <title>2023 (10) TMI 1454 - BOMBAY HIGH COURT</title>
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    <description>The HC of Bombay declined jurisdiction under Article 226, allowing the petitioner to present all arguments before the Assessing Officer regarding the notice under Section 148 of the Income Tax Act, 1961. The officer is instructed to consider objections and issue an order per legal requirements, ensuring a personal hearing with a minimum of five days&#039; notice. The petition was disposed of without addressing merits, preserving all rights and contentions.</description>
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      <description>The HC of Bombay declined jurisdiction under Article 226, allowing the petitioner to present all arguments before the Assessing Officer regarding the notice under Section 148 of the Income Tax Act, 1961. The officer is instructed to consider objections and issue an order per legal requirements, ensuring a personal hearing with a minimum of five days&#039; notice. The petition was disposed of without addressing merits, preserving all rights and contentions.</description>
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