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    <description>The court upheld the reopening of the assessment for the assessment year 2013-2014, finding justification in new findings from the investigation that indicated non-disclosure of material facts by the petitioner regarding NSEL trade transactions. The court dismissed the petition, emphasizing the petitioner&#039;s right to challenge adverse orders through statutory remedies under the Income Tax Act.</description>
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      <description>The court upheld the reopening of the assessment for the assessment year 2013-2014, finding justification in new findings from the investigation that indicated non-disclosure of material facts by the petitioner regarding NSEL trade transactions. The court dismissed the petition, emphasizing the petitioner&#039;s right to challenge adverse orders through statutory remedies under the Income Tax Act.</description>
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