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    <title>2023 (11) TMI 595 - BOMBAY HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, quashing the notice issued under Section 148 of the Income Tax Act, 1961, dated March 30, 2021, and subsequent orders. The court found no failure by the petitioner to fully disclose material facts, as the reasons for reopening were based on information already available in the filed documents. The Rule was made absolute, and the petition was disposed of, invalidating the impugned notices and order.</description>
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      <description>The court ruled in favor of the petitioner, quashing the notice issued under Section 148 of the Income Tax Act, 1961, dated March 30, 2021, and subsequent orders. The court found no failure by the petitioner to fully disclose material facts, as the reasons for reopening were based on information already available in the filed documents. The Rule was made absolute, and the petition was disposed of, invalidating the impugned notices and order.</description>
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