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    <description>The court allowed the petition, setting aside the notice for reopening the assessment for the year 2012-2013. The court emphasized that the petitioner had fully disclosed the subsidy treatment during scrutiny assessment, and the Assessing Officer&#039;s objections should have been raised earlier. Reopening the assessment beyond four years was deemed impermissible under the circumstances.</description>
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      <description>The court allowed the petition, setting aside the notice for reopening the assessment for the year 2012-2013. The court emphasized that the petitioner had fully disclosed the subsidy treatment during scrutiny assessment, and the Assessing Officer&#039;s objections should have been raised earlier. Reopening the assessment beyond four years was deemed impermissible under the circumstances.</description>
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