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    <title>2012 (7) TMI 593 - GUJARAT HIGH COURT</title>
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    <description>The court held that the petitioner had disclosed all material facts during the original assessment, and the Assessing Officer had not disallowed any claims. Reopening the assessment beyond four years was deemed unjustified, and the court quashed the notice dated 30.3.2009, ruling in favor of the petitioner with no costs awarded.</description>
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      <title>2012 (7) TMI 593 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=215094</link>
      <description>The court held that the petitioner had disclosed all material facts during the original assessment, and the Assessing Officer had not disallowed any claims. Reopening the assessment beyond four years was deemed unjustified, and the court quashed the notice dated 30.3.2009, ruling in favor of the petitioner with no costs awarded.</description>
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