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    <title>2015 (5) TMI 221 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court quashed and set aside the reassessment proceedings for A.Y. 2009-2010, finding that they were primarily based on audit objections without independent application of mind by the Assessing Officer. The court held that reassessment solely at the instance of the audit party was impermissible, citing previous judgments. The decision was made on grounds that the reassessment lacked proper justification and did not award costs in the case.</description>
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