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    <title>Challenge to Reopening of Assessment u/s 147 Due to Inadequate Consideration and Discrepancies in Form 26AS.</title>
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    <description>Reopening of assessment u/s 147 - Assessing Officer has completely failed to apply his mind to the submissions of the petitioner and also to examine as to how the two different Form 26 AS have been generated by the system.</description>
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