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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Notice u/s 148 - assessee was very well aware of its right to raise objections since the very beginning and it had not preferred to exercise the same, it is not entitled to seek leave for challenging the legality of reopening and more so, in the second appeal - AT

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