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    <description>Reopening of assessment under Section 148 and the corresponding Section 148A(d) order for assessment year 2013-14 was challenged as time-barred, but the Special Leave Petitions were disposed of in terms of Union of India v. Rajeev Bansal. The assessing officers were directed to dispose of the objections in accordance with the law laid down in Rajeev Bansal, leaving the validity of the notice and order to be governed by that decision.</description>
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