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    <title>2014 (5) TMI 13 - BOMBAY HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner in a challenge to a notice issued under section 148 of the Income Tax Act, 1961, and the subsequent rejection of objections filed. The court found the reasons provided for reopening the assessment beyond the four-year period insufficient and ruled in favor of the petitioner, deeming the respondent&#039;s contentions inadequate. The court made the rule absolute in favor of the petitioner, without any order as to costs.</description>
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      <description>The court ruled in favor of the petitioner in a challenge to a notice issued under section 148 of the Income Tax Act, 1961, and the subsequent rejection of objections filed. The court found the reasons provided for reopening the assessment beyond the four-year period insufficient and ruled in favor of the petitioner, deeming the respondent&#039;s contentions inadequate. The court made the rule absolute in favor of the petitioner, without any order as to costs.</description>
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