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    <title>2017 (2) TMI 648 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the reassessment order and demand notice, remanding the matter back to the Assessing Officer due to the failure to address the objections raised by the petitioner against the reopening of the assessment. The court emphasized the importance of following due process and legal precedents, setting aside the reassessment order solely on the grounds of the Assessing Officer&#039;s failure to consider the objections. The petition was allowed with costs, stressing the significance of adherence to legal procedures and principles in reassessment matters under the Income Tax Act.</description>
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      <description>The court quashed the reassessment order and demand notice, remanding the matter back to the Assessing Officer due to the failure to address the objections raised by the petitioner against the reopening of the assessment. The court emphasized the importance of following due process and legal precedents, setting aside the reassessment order solely on the grounds of the Assessing Officer&#039;s failure to consider the objections. The petition was allowed with costs, stressing the significance of adherence to legal procedures and principles in reassessment matters under the Income Tax Act.</description>
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