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    <title>2024 (9) TMI 1766 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC dismissed writ petitions challenging reopening of assessment under Section 151, noting that sanction was not granted by appropriate authority making the notice illegal per Hexaware Technologies precedent. Since final assessment order was already passed and appeals were pending before Commissioner of Income-tax Appeals, the court followed consistent approach from Rajan Pradeep kumar Dubey case directing petitioner to pursue appellate remedies. Court permitted petitioner to raise all contentions including illegality of Section 148 notice before appellate authority, which is bound by jurisdictional HC decisions including Hexaware ruling.</description>
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      <link>https://www.taxtmi.com/caselaws?id=462676</link>
      <description>Bombay HC dismissed writ petitions challenging reopening of assessment under Section 151, noting that sanction was not granted by appropriate authority making the notice illegal per Hexaware Technologies precedent. Since final assessment order was already passed and appeals were pending before Commissioner of Income-tax Appeals, the court followed consistent approach from Rajan Pradeep kumar Dubey case directing petitioner to pursue appellate remedies. Court permitted petitioner to raise all contentions including illegality of Section 148 notice before appellate authority, which is bound by jurisdictional HC decisions including Hexaware ruling.</description>
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