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    <title>2022 (9) TMI 982 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the validity of the Impugned Order and Notice issued under Section 148 of the Income Tax Act, 1961 for A.Y. 2015-16, rejecting the petitioner&#039;s arguments against the reopening of the assessment. Despite the petitioner&#039;s contentions that the reasons provided were insufficient and objections were not adequately considered, the court found that the Assessing Officer had valid justifications based on flagged information, leading to the dismissal of the petition.</description>
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      <description>The court upheld the validity of the Impugned Order and Notice issued under Section 148 of the Income Tax Act, 1961 for A.Y. 2015-16, rejecting the petitioner&#039;s arguments against the reopening of the assessment. Despite the petitioner&#039;s contentions that the reasons provided were insufficient and objections were not adequately considered, the court found that the Assessing Officer had valid justifications based on flagged information, leading to the dismissal of the petition.</description>
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