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    <title>2020 (1) TMI 873 - BOMBAY HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner in a challenge to a notice seeking to reopen assessment for the assessment year 2012-13 under section 148 of the Income Tax Act, 1961. The court found merit in the petitioner&#039;s argument that there was no reason to believe that income had escaped assessment prima facie. The court issued a judgment in favor of the petitioner and ordered the ad-interim relief to continue during the pendency of the petition, providing interim relief to the petitioner.</description>
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