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2023 (2) TMI 1296 - DELHI HIGH COURTValidity of re-assessment - notice issued u/s 148 [i.e., the old regime] - order passed u/s 148A(d) - two consequetive proceedings - HELD THAT:- Both Appellant and respondent say that both proceedings cannot go on, as indicated in our order [2023 (1) TMI 1372 - DELHI HIGH COURT] Accordingly, the impugned notices and order are quashed. In view of the aforesaid, counsel for the parties agree that the order passed u/s 270A of the Income Tax Act 1961 and the order titled “Closure of duplicate assessment/re-assessment e-Proceedings-Reg” shall dissolve. As is obvious, the fate of the petitioner will be determined as per the original assessment order dated 28.03.2022.
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