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2023 (2) TMI 464 - DELHI HIGH COURTReopening of assessment u/s 147 - order passed u/s 148A(d) - petitioner had to be granted a minimum of seven days to respond to the notice issued under Section 148A(b) - HELD THAT:- Given the fact, that it is completely unclear, at this juncture, as to whether any information was received by the AO which was then furnished to the petitioner, the matter, according to us, would require reconsideration on both counts, based on which the petitioner has approached this Court. Accordingly, the best way forward, in our opinion, would be to set aside the order passed under Section 148A(d) of the Act and the consequent notice issued u/s 148 of the Act.
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