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    <title>2022 (9) TMI 930 - RAJASTHAN HIGH COURT</title>
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    <description>The court upheld the order under Section 148A of the Income Tax Act, 1961, allowing the reopening of assessment proceedings for the assessment year 2018-2019. The petitioner&#039;s challenge against the order was dismissed as the court found the authority had fulfilled legal requirements and the order was not deemed perverse or lacking jurisdiction. The petitioner was granted the opportunity to provide relevant documentary evidence to support information during the Section 148 proceedings. Therefore, the petition was ultimately dismissed.</description>
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      <description>The court upheld the order under Section 148A of the Income Tax Act, 1961, allowing the reopening of assessment proceedings for the assessment year 2018-2019. The petitioner&#039;s challenge against the order was dismissed as the court found the authority had fulfilled legal requirements and the order was not deemed perverse or lacking jurisdiction. The petitioner was granted the opportunity to provide relevant documentary evidence to support information during the Section 148 proceedings. Therefore, the petition was ultimately dismissed.</description>
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