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    <description>The court directed the Assessing Officer (AO) to provide reasons for reopening assessments under Section 148 of the Income Tax Act and allowed the petitioner to file objections. The court emphasized procedural fairness and compliance, instructing the AO to address objections promptly. The court did not delve into the case&#039;s merits but focused on ensuring transparency and adherence to procedural requirements.</description>
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