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    <title>2023 (3) TMI 565 - BOMBAY HIGH COURT</title>
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    <description>The court held that the notice issued under Section 148 of the Income Tax Act, 1961, and the subsequent order dismissing objections to reopening the assessment for the Assessment Year 1997-98 were without jurisdiction and unsustainable. The court quashed both the notice and the order, ruling in favor of the petitioner.</description>
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