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    <title>2025 (9) TMI 382 - SC Order</title>
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    <description>The SC held that the special leave petitions are governed by the Court&#039;s earlier decision on reopening assessments and limitation; petitions filed by the Revenue are disposed of. The assessee&#039;s position will be determined by the reasons in that earlier SC judgment. The assessing officer must decide objections and proceed in accordance with the law as laid down by the Court, including application of the provisions concerning time limits for issuance of notices.</description>
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