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    <title>2013 (12) TMI 845 - JHARKHAND HIGH COURT</title>
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    <description>The court quashed the show cause notices issued by the Commissioner of Income Tax (Appeals) under Section 251(1)(a) of the Income Tax Act, stating that the Commissioner exceeded jurisdiction by reopening assessments where no appeal was pending or disposed of. The court allowed the Commissioner to issue fresh show cause notices in compliance with the law, finding the writ petitions challenging the notices maintainable as the Commissioner had acted beyond statutory power.</description>
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      <description>The court quashed the show cause notices issued by the Commissioner of Income Tax (Appeals) under Section 251(1)(a) of the Income Tax Act, stating that the Commissioner exceeded jurisdiction by reopening assessments where no appeal was pending or disposed of. The court allowed the Commissioner to issue fresh show cause notices in compliance with the law, finding the writ petitions challenging the notices maintainable as the Commissioner had acted beyond statutory power.</description>
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