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....EER SINGH GODARA, JM This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-27 [in short, the "CIT(A)"], Delhi's order dated 30.11.2022 passed in case no. CIT(A), Delhi-27/11089/2016-17 involving proceedings under section 271AAB of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Heard both the parties at length. Case fi....
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