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The Delhi High Court quashed the notices issued under Sections 148A(b), 148A(d), and 148 for the Assessment Year 2017-18 due to inconsistencies in property details and foundational allegations. The court emphasized that foundational allegations cannot be supplemented after the initial notice, which deprived the assessee of a fair opportunity to respond. The Revenue is permitted to take further action if legally permissible, while the petitioner retains the right to challenge any subsequent steps.

Author

Tanisha Jha

Language

EN