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    <title>2015 (8) TMI 20 - BOMBAY HIGH COURT</title>
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    <description>The High Court set aside the perfunctory orders disposing of objections to reopening notices under Section 148 of the Income Tax Act for Assessment Years 2007-08, 2008-09, and 2009-10. The court emphasized the necessity of detailed and reasoned decisions by the Assessing Officer, requiring proper consideration of objections to validate the reopening notices. Furthermore, the court directed the Assessing Officer to provide the petitioners with a copy of the sanction granted under Section 151 of the Act, highlighting the importance of transparency and adherence to due process in tax proceedings.</description>
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      <title>2015 (8) TMI 20 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=262103</link>
      <description>The High Court set aside the perfunctory orders disposing of objections to reopening notices under Section 148 of the Income Tax Act for Assessment Years 2007-08, 2008-09, and 2009-10. The court emphasized the necessity of detailed and reasoned decisions by the Assessing Officer, requiring proper consideration of objections to validate the reopening notices. Furthermore, the court directed the Assessing Officer to provide the petitioners with a copy of the sanction granted under Section 151 of the Act, highlighting the importance of transparency and adherence to due process in tax proceedings.</description>
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