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    <title>2025 (10) TMI 862 - BOMBAY HIGH COURT</title>
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    <description>HC held that, in view of Revenue&#039;s concession that for A.Y. 2015-16 all notices issued u/s 148 after 1 April 2021 would be dropped, the impugned notice u/s 148 dated 5 April 2022 was invalid. Consequently, the reassessment order, demand notice, penalty notices/orders, and recovery notices were quashed and set aside. Counsel for the assessee undertook to withdraw the pending appeal before CIT(A) within two weeks, which undertaking was accepted. If the present order is set aside in further challenge, the CIT(A) appeal will stand revived.</description>
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      <title>2025 (10) TMI 862 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780066</link>
      <description>HC held that, in view of Revenue&#039;s concession that for A.Y. 2015-16 all notices issued u/s 148 after 1 April 2021 would be dropped, the impugned notice u/s 148 dated 5 April 2022 was invalid. Consequently, the reassessment order, demand notice, penalty notices/orders, and recovery notices were quashed and set aside. Counsel for the assessee undertook to withdraw the pending appeal before CIT(A) within two weeks, which undertaking was accepted. If the present order is set aside in further challenge, the CIT(A) appeal will stand revived.</description>
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