2024 (7) TMI 1091

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..... ircle, Karnal, Haryana - link between the assessee and the searched party - As decided by HC [ 2024 (5) TMI 456 - DELHI HIGH COURT] Revenue before passing the impugned order has provided the opportunity of hearing to the assessee [Mark Gulati] and considered the assessee s [Mark Gulati] objections, thus, the order would reflect that the Revenue had duly applied its mind and powers under Section 12 .....

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