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    <title>Writ Petition Not Allowed During Interim Stage of Reassessment u/s 147, Says High Court.</title>
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    <description>Reopening of assessment u/s 147 - allegation of accommodation entries and the assessee as a beneficiary A writ petition cannot be maintained to determine the disputed facts and therefore this petition is not maintainable at this interim stage of reassessment proceedings.- HC</description>
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