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    <description>The petition challenging reopening of assessment under Section 147 of the Income Tax Act, 1961 was dismissed as withdrawn after the petitioner&#039;s counsel placed the Assessing Officer&#039;s order on record and sought leave to withdraw. The High Court granted leave and recorded the withdrawal, without adjudicating the merits of the reassessment or the validity of the Section 147 order.</description>
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      <description>The petition challenging reopening of assessment under Section 147 of the Income Tax Act, 1961 was dismissed as withdrawn after the petitioner&#039;s counsel placed the Assessing Officer&#039;s order on record and sought leave to withdraw. The High Court granted leave and recorded the withdrawal, without adjudicating the merits of the reassessment or the validity of the Section 147 order.</description>
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