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    <title>2011 (8) TMI 314 - Madhya Pradesh High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in a case concerning the reopening of assessment under Sections 147 and 148 of the Income Tax Act. The Court found that there was no fresh material available to support the reassessment, dismissing the appeal at the admission stage. It was determined that no substantial question of law arose for consideration, resulting in the dismissal of the appeal with no order as to costs.</description>
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