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    <title>2014 (12) TMI 1274 - KARNATAKA HIGH COURT</title>
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    <description>The Court dismissed the petition challenging the assessment order under Section 143(3) read with Section 147 of the Income Tax Act, 1961 for Assessment Year 2006-07. The petitioner&#039;s contention that the re-opening notice lacked a valid reason was rejected. The Court directed the petitioner to address the reasons for re-filing after complying with the notice under Section 148 and advised seeking redressal through the Appellate Authority within the specified timeframe.</description>
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      <description>The Court dismissed the petition challenging the assessment order under Section 143(3) read with Section 147 of the Income Tax Act, 1961 for Assessment Year 2006-07. The petitioner&#039;s contention that the re-opening notice lacked a valid reason was rejected. The Court directed the petitioner to address the reasons for re-filing after complying with the notice under Section 148 and advised seeking redressal through the Appellate Authority within the specified timeframe.</description>
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