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    <title>2021 (3) TMI 1171 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the reopening of assessment due to new evidence of bogus transactions by the petitioner. It found compliance with procedural requirements under Sections 148(2) and 151(1) of the Income Tax Act, 1961. The court dismissed the writ application, confirming the validity of the reopening notice and subsequent proceedings.</description>
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      <description>The court upheld the reopening of assessment due to new evidence of bogus transactions by the petitioner. It found compliance with procedural requirements under Sections 148(2) and 151(1) of the Income Tax Act, 1961. The court dismissed the writ application, confirming the validity of the reopening notice and subsequent proceedings.</description>
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