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    <title>2022 (11) TMI 1306 - SC Order</title>
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    <description>The Supreme Court allowed the appeal, overturning the High Court&#039;s decision to quash the reopening of assessment for A.Y. 2008-09. The Court held that the subsequent notice dated 18.01.2016 was unnecessary as reasons for reopening were already provided after the first notice. The Assessment Order was upheld, and the assessee was directed to challenge it on merits before the CIT-A within four weeks, barring re-agitation of the reopening legality issue.</description>
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      <description>The Supreme Court allowed the appeal, overturning the High Court&#039;s decision to quash the reopening of assessment for A.Y. 2008-09. The Court held that the subsequent notice dated 18.01.2016 was unnecessary as reasons for reopening were already provided after the first notice. The Assessment Order was upheld, and the assessee was directed to challenge it on merits before the CIT-A within four weeks, barring re-agitation of the reopening legality issue.</description>
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