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    <description>Reassessment proceedings for Assessment Year 2014-15 were held unsustainable because the notice under section 148 and the order under section 148A(d) were issued beyond the permissible limitation period. Applying the same limitation principle noted in the earlier Keenara Industries matter for the same assessment year, the High Court quashed and set aside the reopening action as time-barred.</description>
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      <description>Reassessment proceedings for Assessment Year 2014-15 were held unsustainable because the notice under section 148 and the order under section 148A(d) were issued beyond the permissible limitation period. Applying the same limitation principle noted in the earlier Keenara Industries matter for the same assessment year, the High Court quashed and set aside the reopening action as time-barred.</description>
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