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    <title>2017 (11) TMI 1085 - GUJARAT HIGH COURT</title>
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    <description>The Court quashed the notice to reopen the assessment for AY 2010-11 as the petitioner had indeed filed the return of income, contrary to the Assessing Officer&#039;s assertion. Despite the return being processed under section 143(1) of the Income Tax Act without scrutiny assessment, the Court found the reasons for the notice invalid. Consequently, the notice dated 30.03.2017 was set aside, and the petition was allowed and disposed of.</description>
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      <description>The Court quashed the notice to reopen the assessment for AY 2010-11 as the petitioner had indeed filed the return of income, contrary to the Assessing Officer&#039;s assertion. Despite the return being processed under section 143(1) of the Income Tax Act without scrutiny assessment, the Court found the reasons for the notice invalid. Consequently, the notice dated 30.03.2017 was set aside, and the petition was allowed and disposed of.</description>
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