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    <title>2017 (9) TMI 1409 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the petition challenging the notice for reopening the assessment of a dissolved partnership firm for the assessment year 2010-11. Despite the firm&#039;s claim of dissolution, the court found that evidence indicated the firm was still operational, with TDS deductions and cash transactions suggesting its existence. The court declined to interfere with the Assessing Officer&#039;s decision based on the available facts, ultimately upholding the notice for reassessment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348652</link>
      <description>The High Court dismissed the petition challenging the notice for reopening the assessment of a dissolved partnership firm for the assessment year 2010-11. Despite the firm&#039;s claim of dissolution, the court found that evidence indicated the firm was still operational, with TDS deductions and cash transactions suggesting its existence. The court declined to interfere with the Assessing Officer&#039;s decision based on the available facts, ultimately upholding the notice for reassessment.</description>
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