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    <title>2016 (7) TMI 529 - GUJARAT HIGH COURT</title>
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    <description>The High Court ruled in favor of the petitioner, finding that the notice for reopening the assessment for the assessment year 2008-09 under Section 148 of the Income Tax Act, 1961 was unjustified. The court held that as the assessment had been previously scrutinized and there was no failure to disclose material facts, the reopening was unwarranted. Emphasizing the importance of adhering to legal requirements, the court quashed the notice, allowing the petition.</description>
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      <description>The High Court ruled in favor of the petitioner, finding that the notice for reopening the assessment for the assessment year 2008-09 under Section 148 of the Income Tax Act, 1961 was unjustified. The court held that as the assessment had been previously scrutinized and there was no failure to disclose material facts, the reopening was unwarranted. Emphasizing the importance of adhering to legal requirements, the court quashed the notice, allowing the petition.</description>
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