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    <title>2023 (12) TMI 1501 - DELHI HIGH COURT</title>
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    <description>Writ petitions challenging reassessment orders under Section 148A(d) and consequential notices under Section 148 of the Income-tax Act were allowed because they were covered by the Court&#039;s earlier binding decision, and the respondent did not dispute that position. The Court followed that prior view that such reassessment actions for the relevant assessment years could not be sustained, with the impugned notices and orders therefore not surviving. The remaining questions of law were left undecided.</description>
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      <link>https://www.taxtmi.com/caselaws?id=468339</link>
      <description>Writ petitions challenging reassessment orders under Section 148A(d) and consequential notices under Section 148 of the Income-tax Act were allowed because they were covered by the Court&#039;s earlier binding decision, and the respondent did not dispute that position. The Court followed that prior view that such reassessment actions for the relevant assessment years could not be sustained, with the impugned notices and orders therefore not surviving. The remaining questions of law were left undecided.</description>
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      <pubDate>Mon, 18 Dec 2023 00:00:00 +0530</pubDate>
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