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    <title>2025 (8) TMI 774 - ALLAHABAD HIGH COURT</title>
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    <description>Orders under Section 148A(d) of the Income-tax Act and the consequential reassessment proceedings were held unsustainable where they conflicted with binding Supreme Court rulings on the reassessment notice regime. The HC quashed those orders and proceedings, and restored the assessee&#039;s opportunity to raise objections afresh, including jurisdictional objections, with a fresh hearing and decision in accordance with law. Liberty to pursue other remedies was preserved, subject to issues already concluded by the Supreme Court.</description>
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      <description>Orders under Section 148A(d) of the Income-tax Act and the consequential reassessment proceedings were held unsustainable where they conflicted with binding Supreme Court rulings on the reassessment notice regime. The HC quashed those orders and proceedings, and restored the assessee&#039;s opportunity to raise objections afresh, including jurisdictional objections, with a fresh hearing and decision in accordance with law. Liberty to pursue other remedies was preserved, subject to issues already concluded by the Supreme Court.</description>
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