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2022 (3) TMI 1560 - DELHI HIGH COURTValidity of assessment u/s 144B - Assessee, on instructions, says that no personal hearing was granted - HELD THAT:- As revenue, says that he will revert with instructions as to whether the proceedings held by the Assessing Officer on 16.04.2021 were recorded. In case, the proceedings were recorded, Mr Singh will place either a transcript of the same or the record of the proceedings in digital mode before us, on the next date of hearing. A copy of the transcript/digital recording will be provided to the counsel for the petitioner/assessee as well. At the request of the counsel for the parties, list the matter on 30.03.2022.
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