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    <title>2019 (11) TMI 656 - DELHI HIGH COURT</title>
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    <description>The Court upheld the reopening of the Petitioner&#039;s assessment for AY 2012-13 under Section 148 of the Income Tax Act, 1961. The Court found no grounds to interfere with the notice and order rejecting objections, allowing the Petitioner to raise arguments during reassessment proceedings. The Court clarified that observations in the order do not indicate judgment on the merits. The petition was disposed of without costs to either party.</description>
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      <link>https://www.taxtmi.com/caselaws?id=388407</link>
      <description>The Court upheld the reopening of the Petitioner&#039;s assessment for AY 2012-13 under Section 148 of the Income Tax Act, 1961. The Court found no grounds to interfere with the notice and order rejecting objections, allowing the Petitioner to raise arguments during reassessment proceedings. The Court clarified that observations in the order do not indicate judgment on the merits. The petition was disposed of without costs to either party.</description>
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