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<h1>Tax Assessment Reopening Expanded: Judicial Review Now Allows Broader Reassessment of Income Tax Proceedings Under Section 153</h1> The amendment modifies section 153 of the Income-tax Act, expanding the scope of judicial review by allowing reopening of tax assessments based on court orders beyond traditional appeal or reference mechanisms. The modification broadens the circumstances under which tax proceedings can be revisited, specifically addressing procedural mechanisms for reassessing tax-related determinations through judicial interventions.