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    <title>2016 (11) TMI 1374 - GUJARAT HIGH COURT</title>
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    <description>The court directs the petitioner to raise specific objections regarding the reopening of assessment against a non-existent company merged with another company. The Assessing Officer is instructed to consider these objections within a specified timeframe and provide reasons if not quashing the notice. The court clarifies that no opinion on merits has been expressed, leaving the decision to the Assessing Officer. The Special Civil Application is disposed of, allowing direct service on the same day.</description>
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      <description>The court directs the petitioner to raise specific objections regarding the reopening of assessment against a non-existent company merged with another company. The Assessing Officer is instructed to consider these objections within a specified timeframe and provide reasons if not quashing the notice. The court clarifies that no opinion on merits has been expressed, leaving the decision to the Assessing Officer. The Special Civil Application is disposed of, allowing direct service on the same day.</description>
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