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    <title>2017 (6) TMI 86 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court partially allowed the appeals, emphasizing the importance of deciding objections before reassessment and maintaining the legality of the notice under Section 148 of the Income Tax Act. The judgment highlighted the need for proper consideration of objections and adherence to legal procedures in reassessment proceedings. The order setting aside the reassessment was maintained, leaving certain questions for consideration during reassessment proceedings if the notice is found to be legal.</description>
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