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    <title>2023 (2) TMI 1346 - GUJARAT HIGH COURT</title>
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    <description>Reassessment notice under Section 148 and the accompanying order under Section 148A(d) were held unsustainable where the reopening for assessment year 2013-14 was found barred by limitation. Applying its earlier ruling on the same limitation issue, the HC concluded that the jurisdictional precondition for reopening was not met and quashed both the notice and the Section 148A(d) order.</description>
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      <description>Reassessment notice under Section 148 and the accompanying order under Section 148A(d) were held unsustainable where the reopening for assessment year 2013-14 was found barred by limitation. Applying its earlier ruling on the same limitation issue, the HC concluded that the jurisdictional precondition for reopening was not met and quashed both the notice and the Section 148A(d) order.</description>
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