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    <title>2022 (12) TMI 1281 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, setting aside the notice under section 148 issued for the assessment year 2013-2014 and the order rejecting objections to reopening. The court found that there was no escapement of income chargeable to tax, and the assessing officer&#039;s decision to reopen assessment was deemed unlawful. The petitioner&#039;s petition was allowed, and the rule was made absolute.</description>
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      <description>The court ruled in favor of the petitioner, setting aside the notice under section 148 issued for the assessment year 2013-2014 and the order rejecting objections to reopening. The court found that there was no escapement of income chargeable to tax, and the assessing officer&#039;s decision to reopen assessment was deemed unlawful. The petitioner&#039;s petition was allowed, and the rule was made absolute.</description>
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