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    <title>2025 (7) TMI 522 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC allowed the petition challenging an assessment order for A.Y. 2015-16. The AO passed the impugned order dated 28.03.2022 without proper notice for reopening assessment for that year, as the original notice was corrected via corrigendum to apply to A.Y. 2016-17. Additionally, the AO failed to provide opportunity of hearing under section 144B(6)(vii) despite petitioner&#039;s request on 24.03.2022. The court remanded the matter to AO for fresh de novo order after providing hearing opportunity for A.Y. 2016-17, allowing petitioner to raise all legal contentions.</description>
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      <title>2025 (7) TMI 522 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=774454</link>
      <description>Gujarat HC allowed the petition challenging an assessment order for A.Y. 2015-16. The AO passed the impugned order dated 28.03.2022 without proper notice for reopening assessment for that year, as the original notice was corrected via corrigendum to apply to A.Y. 2016-17. Additionally, the AO failed to provide opportunity of hearing under section 144B(6)(vii) despite petitioner&#039;s request on 24.03.2022. The court remanded the matter to AO for fresh de novo order after providing hearing opportunity for A.Y. 2016-17, allowing petitioner to raise all legal contentions.</description>
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