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    <title>Court Rejects Petition Against Authority&#039;s Exercise u/s 153C for Reassessment of Already Assessed Period.</title>
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    <description>Notice u/s 153C - It is not open for the petitioner to contend before the writ court that the exercise of power, which admittedly exists in the authority, will expose the petitioner to assessment for the same period on which assessing authority has already recorded satisfaction - HC</description>
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