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    <title>2019 (10) TMI 295 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal held that the reopening of the assessment under Section 148 was invalid as it exceeded the four-year limit without any failure on the part of the assessee to disclose material facts. Consequently, the assessment order was deemed bad in law, and the appeal by the assessee was partly allowed. The assessment order dated 11/03/2016 was quashed by the Tribunal in its judgment pronounced on 04th October 2019.</description>
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      <description>The Tribunal held that the reopening of the assessment under Section 148 was invalid as it exceeded the four-year limit without any failure on the part of the assessee to disclose material facts. Consequently, the assessment order was deemed bad in law, and the appeal by the assessee was partly allowed. The assessment order dated 11/03/2016 was quashed by the Tribunal in its judgment pronounced on 04th October 2019.</description>
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