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    <description>The court set aside the order of the Assessing Officer and quashed the notice under Section 148. The reopening of the assessment was not justified based on the audit objection and the influence of higher authorities on the Assessing Officer&#039;s decision. The court ruled in favor of the petitioner, upholding their preliminary objection.</description>
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      <description>The court set aside the order of the Assessing Officer and quashed the notice under Section 148. The reopening of the assessment was not justified based on the audit objection and the influence of higher authorities on the Assessing Officer&#039;s decision. The court ruled in favor of the petitioner, upholding their preliminary objection.</description>
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