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    <title>2022 (4) TMI 1396 - BOMBAY HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, an individual assessed to tax, in a case concerning the reopening of assessment after four years from the relevant assessment year. The court found that there was no failure on the part of the petitioner to disclose material facts, as required by the Income Tax Act. As a result, the court quashed the notices and orders, granting relief to the petitioner.</description>
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      <description>The court ruled in favor of the petitioner, an individual assessed to tax, in a case concerning the reopening of assessment after four years from the relevant assessment year. The court found that there was no failure on the part of the petitioner to disclose material facts, as required by the Income Tax Act. As a result, the court quashed the notices and orders, granting relief to the petitioner.</description>
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