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    <title>2012 (5) TMI 169 - ALLAHABAD HIGH COURT</title>
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    <description>Where the material relied upon for reassessment had already been disclosed in the notice and earlier counter affidavit, the court declined to compel a fresh supply of the same documents, while preserving the assessee&#039;s right to inspection or copies of any additional undisclosed material. It also held that limitation need not be decided as a separate preliminary issue and could be examined by the assessing authority at the stage of the final order. The assessee was left to file a reply and raise all available objections in the reassessment proceedings, and the writ petition did not warrant interference.</description>
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    <pubDate>Mon, 19 Mar 2012 00:00:00 +0530</pubDate>
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      <title>2012 (5) TMI 169 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=213221</link>
      <description>Where the material relied upon for reassessment had already been disclosed in the notice and earlier counter affidavit, the court declined to compel a fresh supply of the same documents, while preserving the assessee&#039;s right to inspection or copies of any additional undisclosed material. It also held that limitation need not be decided as a separate preliminary issue and could be examined by the assessing authority at the stage of the final order. The assessee was left to file a reply and raise all available objections in the reassessment proceedings, and the writ petition did not warrant interference.</description>
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      <pubDate>Mon, 19 Mar 2012 00:00:00 +0530</pubDate>
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