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    <title>2012 (2) TMI 407 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The High Court held that the Income Tax Appellate Tribunal was not justified in reversing the CIT(A)&#039;s order and confirming the issuance of notice under Section 148. The court found that there was no new material to warrant the reopening of assessments and that reliance on audit objections was impermissible. Consequently, the High Court allowed the appeals and set aside the impugned orders.</description>
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      <description>The High Court held that the Income Tax Appellate Tribunal was not justified in reversing the CIT(A)&#039;s order and confirming the issuance of notice under Section 148. The court found that there was no new material to warrant the reopening of assessments and that reliance on audit objections was impermissible. Consequently, the High Court allowed the appeals and set aside the impugned orders.</description>
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