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    <title>2023 (11) TMI 1232 - BOMBAY HIGH COURT</title>
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    <description>The HC allowed the petition, issuing a Writ of Certiorari to quash the notice dated 31st March 2021 and the order dated 31st December 2021. The court determined that the reasons provided did not constitute valid grounds for believing income had escaped assessment for AY 2015-16, rendering the reassessment notice invalid.</description>
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