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    <description>The court deemed the reopening of assessments for the assessment year 2010-11 invalid due to lacking essential jurisdictional conditions and procedural compliance under Section 148 of the Income-tax Act, 1961. The original assessment orders were upheld, dismissing the Revenue&#039;s appeals. The court declared the notices issued under Section 148 and the rejection of objections illegal, allowing the writ petitions.</description>
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