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    <title>Assessing Officer Cannot Reopen Assessment u/s 147 to Circumvent Final CIT Order Without Legal Process.</title>
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    <description>Income escaping assessment - Assessing Officer has no jurisdiction to reopen an assessment u/s.147 so as to circumvent the order of the CIT which had become final unless and until the order was set aside by the process known to law. .... - AT</description>
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