2019 (12) TMI 265

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....rs. Mr.Sham Walve, for Respondents in both the matters. ORDER P.C. : Heard. Rule. 2. These two Petitions under Article 226 of the Constitution of India challenge two separate notices dated 27 March 2019 issued by the Assessing Officer under section 148 of the Income Tax Act, 1961 (the 'Act') respectively. The impugned notices seek to reopen the assessment for the Assessment Year 2012-13 and 2....