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    <title>2012 (6) TMI 538 - KARNATAKA HIGH COURT</title>
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    <description>The court dismissed the appeal challenging the reassessment order under Section 147 of the Income Tax Act, 1961. The reassessment order was set aside on merits, and the court found no merit in the jurisdictional challenge raised by the assessee. The court emphasized the finality of the set-aside reassessment order on merits and dismissed the appeal, granting liberty to the assessee to raise jurisdictional issues in future proceedings.</description>
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      <description>The court dismissed the appeal challenging the reassessment order under Section 147 of the Income Tax Act, 1961. The reassessment order was set aside on merits, and the court found no merit in the jurisdictional challenge raised by the assessee. The court emphasized the finality of the set-aside reassessment order on merits and dismissed the appeal, granting liberty to the assessee to raise jurisdictional issues in future proceedings.</description>
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