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    <title>2023 (3) TMI 1355 - GUJARAT HIGH COURT</title>
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    <description>The court held that the notice issued under Section 148 of the Income Tax Act, 1961, seeking to reopen the assessment for the year 2014-15 was illegal and beyond the permissible time limit. Consequently, the notice, order under Section 148A(d), and all consequential actions were quashed and set aside. The petition was allowed, and the rule was made absolute.</description>
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