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    <title>2016 (10) TMI 1285 - GUJARAT HIGH COURT</title>
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    <description>The court held that the reopening of the assessment under Section 148 of the Income Tax Act was not permissible as the petitioner had fully and truly disclosed all material facts, which were scrutinized during the original assessment. The notice issued beyond the four-year period was set aside, and the petition was allowed and disposed of.</description>
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      <description>The court held that the reopening of the assessment under Section 148 of the Income Tax Act was not permissible as the petitioner had fully and truly disclosed all material facts, which were scrutinized during the original assessment. The notice issued beyond the four-year period was set aside, and the petition was allowed and disposed of.</description>
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