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    <title>2025 (7) TMI 322 - DELHI HIGH COURT</title>
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    <description>Delhi HC quashed reassessment order under Section 148A(b) for exceeding notice scope. The assessing officer&#039;s order addressed unexplained foreign remittance transactions and income escaping assessment, while the original notice contained no such allegations and only mentioned foreign remittances generally. Court held the impugned order traveled beyond the statutory notice&#039;s scope and could not be sustained, making examination of other petition issues unnecessary.</description>
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      <title>2025 (7) TMI 322 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=774254</link>
      <description>Delhi HC quashed reassessment order under Section 148A(b) for exceeding notice scope. The assessing officer&#039;s order addressed unexplained foreign remittance transactions and income escaping assessment, while the original notice contained no such allegations and only mentioned foreign remittances generally. Court held the impugned order traveled beyond the statutory notice&#039;s scope and could not be sustained, making examination of other petition issues unnecessary.</description>
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