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    <description>The High Court of Gujarat addressed the challenge to the reopening of assessment under section 68 of the Income Tax Act, 1961, based on undisclosed property investment. The petitioner raised objections due to delayed receipt of reasons for reassessment and discrepancies in the assessment. The court issued a notice returnable on a specified date, granting the respondent interim relief to proceed, subject to court permission for the final order.</description>
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