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    <description>Reasons recorded for issuing a reassessment notice under section 148 of the Income-tax Act were to be supplied to the assessee within a reasonable time, here directed within 30 days. After receiving those reasons, the assessee was entitled to file objections, and the Assessing Officer was required to consider and decide them after giving an opportunity of hearing before taking further action in the escaped assessment proceedings under sections 147 and 148.</description>
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