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    <description>Where a return has been examined and accepted under limited scrutiny, a subsequent reassessment notice is constrained in scope and should not be used to raise new matters unrelated to the grounds justifying reopening.</description>
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      <description>Where a return has been examined and accepted under limited scrutiny, a subsequent reassessment notice is constrained in scope and should not be used to raise new matters unrelated to the grounds justifying reopening.</description>
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