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    <title>2014 (5) TMI 1167 - BOMBAY HIGH COURT</title>
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    <description>The court ruled in favor of the Petitioner, quashing the Notice dated 28th March, 2012 and the subsequent Order dated 25th February, 2013. The court found no failure on the part of the Petitioner to disclose all material facts necessary for assessment and concluded that the re-assessment proceedings were impermissibly based on a &quot;change of opinion.&quot; The writ petition was granted in favor of the Petitioner.</description>
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