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    <title>1994 (11) TMI 102 - ALLAHABAD High Court</title>
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    <description>The High Court upheld the validity of the notice issued under section 148 of the Income-tax Act for assessment years 1984-85 to 1988-89, rejecting the petitioner&#039;s challenge. The Court found the respondent&#039;s reasons for reopening the case valid, emphasizing the petitioner&#039;s opportunity to contest the reasons before the appropriate authority. The Court dismissed the writ petition, imposed costs on the parties, and vacated the interim order, directing the petitioner to address the issues raised before the relevant authority for fair contestation.</description>
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    <pubDate>Wed, 16 Nov 1994 00:00:00 +0530</pubDate>
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      <title>1994 (11) TMI 102 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=19572</link>
      <description>The High Court upheld the validity of the notice issued under section 148 of the Income-tax Act for assessment years 1984-85 to 1988-89, rejecting the petitioner&#039;s challenge. The Court found the respondent&#039;s reasons for reopening the case valid, emphasizing the petitioner&#039;s opportunity to contest the reasons before the appropriate authority. The Court dismissed the writ petition, imposed costs on the parties, and vacated the interim order, directing the petitioner to address the issues raised before the relevant authority for fair contestation.</description>
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      <pubDate>Wed, 16 Nov 1994 00:00:00 +0530</pubDate>
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