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    <title>2004 (9) TMI 18 - KERALA High Court</title>
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    <description>The court declined to review the merits of the challenge against the order upholding the reopening of assessments under section 147, emphasizing that objections to reopening can be addressed in the revised assessment order and through statutory appeals. The petitioner was directed to pursue remedies through appeals filed before the statutory authority, allowing the Commissioner of Income-tax (Appeals) to independently assess the validity of the reopening. The writ petition was disposed of accordingly.</description>
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      <title>2004 (9) TMI 18 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10113</link>
      <description>The court declined to review the merits of the challenge against the order upholding the reopening of assessments under section 147, emphasizing that objections to reopening can be addressed in the revised assessment order and through statutory appeals. The petitioner was directed to pursue remedies through appeals filed before the statutory authority, allowing the Commissioner of Income-tax (Appeals) to independently assess the validity of the reopening. The writ petition was disposed of accordingly.</description>
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      <pubDate>Fri, 10 Sep 2004 00:00:00 +0530</pubDate>
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