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2023 (5) TMI 477 - DELHI HIGH COURTReopening of assessment - Registration of bogus long term capital gains, by trading in stock of reputed entities - , the foundation of the allegation is also that the petitioner/HUF is a ‘non-filer’ - HELD THAT:- Having regard to the fact that the AO has failed to notice that the petitioner/HUF had in fact filed its return, the matter would require re-examination by the AO. This is more so as when notice under Section 148A(b) of the Act was issued, the petitioner/HUF had sought accommodation, and in this context, had uploaded a communication dated 22.03.2023. The request for accommodation was reiterated on 29.03.2023. In this behalf, our attention has been drawn to Annexure P-8 and P-9 appended to the case file - It appears that the AO, without acting on the aforementioned requests for accommodation, proceeded to pass the impugned order dated 30.03.2023 under Section 148A(d) of the Act. The impugned order and notice are set aside - The AO will, however, have liberty to carry out a de novo exercise. - Petition disposed off.
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