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High Court Upholds Validity of Income Tax Assessment Reopening Notice; Authority Demonstrated Independent Decision-Making u/s 148.

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....Reopening of assessment - Reason to believe - Application of mind by the sanctioning authority - the instant case is not that of mere rubber stamping - He himself wrote “I am satisfied that it is a fit case for issue of notice u/s 148” - validity of notice upheld - HC....

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High Court Upholds Validity of Income Tax Assessment Reopening Notice; Authority Demonstrated Independent Decision-Making u/s 148.