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    <title>2013 (11) TMI 312 - ITAT HYDERABAD</title>
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    <description>The Appellate Tribunal ITAT Hyderabad dismissed the Revenue&#039;s appeal for the assessment year 2004-05, challenging the validity of the notice issued under section 148 due to lack of required approval, which was upheld by the CIT(A). The Tribunal also dismissed the Revenue&#039;s appeal for the same year concerning the communication of additional grounds of appeal to the Assessing Officer. Additionally, the Tribunal upheld the reopening of assessment for the year 2005-06, confirming the validity of the reassessment proceedings.</description>
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      <description>The Appellate Tribunal ITAT Hyderabad dismissed the Revenue&#039;s appeal for the assessment year 2004-05, challenging the validity of the notice issued under section 148 due to lack of required approval, which was upheld by the CIT(A). The Tribunal also dismissed the Revenue&#039;s appeal for the same year concerning the communication of additional grounds of appeal to the Assessing Officer. Additionally, the Tribunal upheld the reopening of assessment for the year 2005-06, confirming the validity of the reassessment proceedings.</description>
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