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    <title>2024 (2) TMI 1589 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC directed the Revenue to furnish the documents, statements and reports relied upon for forming the belief of escapement of income, and fixed a timeline for the assessee to provide the particulars sought under Section 142(1) to complete reassessment. The Court made clear that it was not deciding the merits of the reopening, and that all rights and contentions of the parties remained open. The petition was disposed of with directions limited to disclosure of relied-upon material and completion of the reassessment process within the stipulated time.</description>
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      <description>The Bombay HC directed the Revenue to furnish the documents, statements and reports relied upon for forming the belief of escapement of income, and fixed a timeline for the assessee to provide the particulars sought under Section 142(1) to complete reassessment. The Court made clear that it was not deciding the merits of the reopening, and that all rights and contentions of the parties remained open. The petition was disposed of with directions limited to disclosure of relied-upon material and completion of the reassessment process within the stipulated time.</description>
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