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    <title>2025 (10) TMI 1166 - SC Order</title>
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    <description>SC dismissed the Special Leave Petition challenging the HC&#039;s quashing of notices issued under sections 148A(b), 148A(d) and 148. The HC had held the 148A(b) notice was issued as if under 148A(a) and therefore was not commensurate with clause (b), requiring prior inquiry by the AO; consequently the HC set aside the impugned notices and consequential order. SC found no ground to interfere with the High Court&#039;s order and affirmed its decision.</description>
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    <pubDate>Mon, 27 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (10) TMI 1166 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=780370</link>
      <description>SC dismissed the Special Leave Petition challenging the HC&#039;s quashing of notices issued under sections 148A(b), 148A(d) and 148. The HC had held the 148A(b) notice was issued as if under 148A(a) and therefore was not commensurate with clause (b), requiring prior inquiry by the AO; consequently the HC set aside the impugned notices and consequential order. SC found no ground to interfere with the High Court&#039;s order and affirmed its decision.</description>
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      <pubDate>Mon, 27 Oct 2025 00:00:00 +0530</pubDate>
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