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    <title>2006 (1) TMI 118 - GAUHATI High Court</title>
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    <description>The High Court of GAUHATI allowed the writ petitions, ruling the impugned notices under sections 148, 142, and 143(2) of the Income-tax Act, 1961 to be illegal and without jurisdiction. The court found the reasons for reopening assessments to be legally flawed and lacking a bona fide belief, similar to a previous case. Consequently, the impugned notices dated March 28, 2003, and January 6, 2004, were set aside as illegal and without jurisdiction.</description>
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      <link>https://www.taxtmi.com/caselaws?id=13251</link>
      <description>The High Court of GAUHATI allowed the writ petitions, ruling the impugned notices under sections 148, 142, and 143(2) of the Income-tax Act, 1961 to be illegal and without jurisdiction. The court found the reasons for reopening assessments to be legally flawed and lacking a bona fide belief, similar to a previous case. Consequently, the impugned notices dated March 28, 2003, and January 6, 2004, were set aside as illegal and without jurisdiction.</description>
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      <pubDate>Tue, 24 Jan 2006 00:00:00 +0530</pubDate>
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