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    <title>2024 (11) TMI 1465 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The HC examined the validity of notices issued under section 153C of the Income Tax Act. The Court held that recording a satisfaction note within nine months after assessment proceedings is permissible and not a rigid timeline. The petitioner&#039;s arguments regarding delay and limitation were rejected, as such objections were not raised before the Assessing Officer. The HC dismissed the writ petition, finding no jurisdictional error in the tax proceedings.</description>
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      <description>The HC examined the validity of notices issued under section 153C of the Income Tax Act. The Court held that recording a satisfaction note within nine months after assessment proceedings is permissible and not a rigid timeline. The petitioner&#039;s arguments regarding delay and limitation were rejected, as such objections were not raised before the Assessing Officer. The HC dismissed the writ petition, finding no jurisdictional error in the tax proceedings.</description>
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