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    <title>2019 (10) TMI 1311 - BOMBAY HIGH COURT</title>
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    <description>A writ petition challenged reopening of assessment under Section 148 for AY 2012-13 on the grounds that the assessment had already been completed under Section 143(3), the notice was issued beyond four years, and the reopening material had already been disclosed and considered in the original assessment. The court directed notice to the respondent, kept the petition pending for further hearing, and granted ad-interim stay against the impugned notice pending the returnable date.</description>
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      <description>A writ petition challenged reopening of assessment under Section 148 for AY 2012-13 on the grounds that the assessment had already been completed under Section 143(3), the notice was issued beyond four years, and the reopening material had already been disclosed and considered in the original assessment. The court directed notice to the respondent, kept the petition pending for further hearing, and granted ad-interim stay against the impugned notice pending the returnable date.</description>
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