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    <title>2025 (1) TMI 1615 - DELHI HIGH COURT</title>
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    <description>HC dismissed the petition challenging reopening of assessment under sections 148A and 148 on grounds that the JAO lacked jurisdiction after the CBDT notification requiring faceless reassessment, holding the issue foreclosed by existing precedent against the petitioner. The court permitted the petitioner to reserve rights to raise contentions before the appropriate authorities but declined relief, thereby upholding the validity of the reassessment proceedings as conducted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=463894</link>
      <description>HC dismissed the petition challenging reopening of assessment under sections 148A and 148 on grounds that the JAO lacked jurisdiction after the CBDT notification requiring faceless reassessment, holding the issue foreclosed by existing precedent against the petitioner. The court permitted the petitioner to reserve rights to raise contentions before the appropriate authorities but declined relief, thereby upholding the validity of the reassessment proceedings as conducted.</description>
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