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    <description>HC ruled that AO failed to properly consider objections to assessment reopening under Section 148 of Income Tax Act. The court found the AO&#039;s order superficial, lacking substantive reasoning, and not compliant with Supreme Court precedents. HC set aside the impugned order, directing AO to reconsider objections with a reasoned order within four weeks, and providing the petitioner time to seek judicial review if needed.</description>
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      <description>HC ruled that AO failed to properly consider objections to assessment reopening under Section 148 of Income Tax Act. The court found the AO&#039;s order superficial, lacking substantive reasoning, and not compliant with Supreme Court precedents. HC set aside the impugned order, directing AO to reconsider objections with a reasoned order within four weeks, and providing the petitioner time to seek judicial review if needed.</description>
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