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    <title>2020 (2) TMI 657 - GUJARAT HIGH COURT</title>
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    <description>The court allowed an amendment to the petition challenging the reopening of assessment under Section 147 of the Income Tax Act for A.Y. 2013-14. The Income Tax Department dropped the proceedings for reopening as the audit objection was withdrawn. The court disposed of the writ application, emphasizing the importance of proper communication and adherence to guidelines in assessment matters.</description>
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