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Court Allows Further Inquiry if Reopening Notice's Validity is Challenged Without Detailed Evidence.

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....Reassessment - validity of the reasons recorded by the AO - at the stage when the notice for reopening is under challenge, if it is not possible without further detailed inquiry to arrive at a final conclusion, the Court would be well advised in keeping such a question open and permitting further proceedings in connection with the notice of reopening. - HC....

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Court Allows Further Inquiry if Reopening Notice's Validity is Challenged Without Detailed Evidence.