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    <title>2022 (4) TMI 183 - GAUHATI HIGH COURT</title>
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    <description>The Court upheld the validity of the notice issued under Section 148 for reopening the assessment year 2015-16, emphasizing the necessity for valid reasons before initiating reassessment proceedings. While dismissing the writ petition, the Court acknowledged the availability of an alternative remedy under Section 246 (i)(b) for appealing against orders under Section 147. The respondents were directed to grant the petitioner additional time to respond to the show cause notice due to the initially limited timeframe provided.</description>
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      <description>The Court upheld the validity of the notice issued under Section 148 for reopening the assessment year 2015-16, emphasizing the necessity for valid reasons before initiating reassessment proceedings. While dismissing the writ petition, the Court acknowledged the availability of an alternative remedy under Section 246 (i)(b) for appealing against orders under Section 147. The respondents were directed to grant the petitioner additional time to respond to the show cause notice due to the initially limited timeframe provided.</description>
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