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    <title>2019 (4) TMI 291 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the notice issued under Section 148 of the Income Tax Act, ruling in favor of the petitioner. The court held that the reasons for reopening the assessment lacked validity. It was found that the petitioner was entitled to exemptions under Sections 11 and 12 of the Act. The rule was made absolute with no order as to costs.</description>
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      <description>The court quashed the notice issued under Section 148 of the Income Tax Act, ruling in favor of the petitioner. The court held that the reasons for reopening the assessment lacked validity. It was found that the petitioner was entitled to exemptions under Sections 11 and 12 of the Act. The rule was made absolute with no order as to costs.</description>
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