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    <title>Court Rules AO Cannot Reopen Assessment Just for Unprocessed or Legally Unsustainable Claims; Stronger Grounds Needed.</title>
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    <description>Merely because the claim was not processed during the scrutiny assessment or that such claim was perhaps legally not sustainable, would not vest the jurisdiction in AO to reopen the assessment - HC</description>
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      <description>Merely because the claim was not processed during the scrutiny assessment or that such claim was perhaps legally not sustainable, would not vest the jurisdiction in AO to reopen the assessment - HC</description>
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