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    <title>2016 (10) TMI 1029 - KARNATAKA HIGH COURT</title>
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    <description>The appeal challenged the order directing the petitioner to approach the Appellate Authority within two months under Section 146(a) of the Income Tax Act. The dismissal of the writ petition challenging the notice under Section 148 of the Income Tax Act was questioned based on the availability of an alternative remedy, with arguments regarding the violation of natural justice due to non-furnishing of reasons for re-opening the assessment. The case also involved disputes over the non-furnishing of a statement of another person to the appellant-assessee, justifying the appeal against the judgment and order passed by the Single Judge. The impact of a Division Bench&#039;s observations in a similar case influenced the court&#039;s decision.</description>
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      <description>The appeal challenged the order directing the petitioner to approach the Appellate Authority within two months under Section 146(a) of the Income Tax Act. The dismissal of the writ petition challenging the notice under Section 148 of the Income Tax Act was questioned based on the availability of an alternative remedy, with arguments regarding the violation of natural justice due to non-furnishing of reasons for re-opening the assessment. The case also involved disputes over the non-furnishing of a statement of another person to the appellant-assessee, justifying the appeal against the judgment and order passed by the Single Judge. The impact of a Division Bench&#039;s observations in a similar case influenced the court&#039;s decision.</description>
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