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    <title>2023 (9) TMI 1227 - GUJARAT HIGH COURT</title>
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    <description>The High Court quashed the notice issued under Section 148 of the Income Tax Act for the assessment year 2014-15. The court ruled in favor of the petitioner, finding that the transactions in question had already been examined in previous assessments, leading to the conclusion that there was no valid basis for reopening and reassessment.</description>
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      <description>The High Court quashed the notice issued under Section 148 of the Income Tax Act for the assessment year 2014-15. The court ruled in favor of the petitioner, finding that the transactions in question had already been examined in previous assessments, leading to the conclusion that there was no valid basis for reopening and reassessment.</description>
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