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    <title>2025 (1) TMI 1615 - DELHI HIGH COURT</title>
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    <description>Faceless reassessment was challenged on the ground that, after the CBDT notification dated 29.03.2022, the jurisdictional Assessing Officer could not initiate proceedings under section 148A(b), pass an order under section 148A(d), or issue notice under section 148. The Delhi HC noted that this issue was already covered against the assessee by an earlier decision of the Court. The reassessment notices were therefore upheld and the writ petition was dismissed.</description>
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      <description>Faceless reassessment was challenged on the ground that, after the CBDT notification dated 29.03.2022, the jurisdictional Assessing Officer could not initiate proceedings under section 148A(b), pass an order under section 148A(d), or issue notice under section 148. The Delhi HC noted that this issue was already covered against the assessee by an earlier decision of the Court. The reassessment notices were therefore upheld and the writ petition was dismissed.</description>
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