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    <description>The court dismissed the writ petition, emphasizing that the petitioner must cooperate with the reassessment proceedings. The court highlighted that the initiation of proceedings could not be hindered based on clarifications and that the Assessing Officer should address the disputed aspects in detail during the course of the proceedings under Sections 147/148 of the Income Tax Act.</description>
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      <description>The court dismissed the writ petition, emphasizing that the petitioner must cooperate with the reassessment proceedings. The court highlighted that the initiation of proceedings could not be hindered based on clarifications and that the Assessing Officer should address the disputed aspects in detail during the course of the proceedings under Sections 147/148 of the Income Tax Act.</description>
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