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    <title>2011 (3) TMI 1231 - Andhra Pradesh High Court</title>
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    <description>The court dismissed the writ petitions challenging reassessment notices under Section 148 of the Income-tax Act, finding them valid. The court held that the notices were within jurisdiction, not barred by limitation, and not based on a mere change of opinion by the Assessing Officer. Emphasizing the availability of effective remedies under the Act, the court directed the petitioner to address objections during reassessment proceedings, highlighting the need for compliance with statutory provisions and due process.</description>
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