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    <title>2016 (8) TMI 271 - GUJARAT HIGH COURT</title>
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    <description>The court held that the Assessing Officer&#039;s attempt to reopen the assessment was not justified. The petitioner had fully disclosed all material facts during the original assessment, and the reasons for reopening were based on the same materials already scrutinized. Therefore, the notice dated 18.2.2016 was set aside, and the petition was allowed and disposed of.</description>
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      <description>The court held that the Assessing Officer&#039;s attempt to reopen the assessment was not justified. The petitioner had fully disclosed all material facts during the original assessment, and the reasons for reopening were based on the same materials already scrutinized. Therefore, the notice dated 18.2.2016 was set aside, and the petition was allowed and disposed of.</description>
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