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    <description>The Court directed the Assessing Officer to consider fresh objections before passing a final order on the challenge to the Notice under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2010-11. Emphasizing the importance of providing relevant documents and reports when referring to external information in reasons for reopening assessments, the Court aimed to reduce unnecessary litigation and encourage thorough consideration of objections to avoid burdensome re-assessments. The case was scheduled for final disposal in the next hearing, with interim relief granted until then.</description>
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