Court Dismisses Petition to Reopen Assessment u/s 147 of Income Tax Act; No Early Intervention Allowed.

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....Reopening of assessment u/s 147 - except filing return, the petitioner had taken all other course such as filing of objection and invoking the writ jurisdiction of this Court. - If this Court interferes at the initial stage of reopening proceedings, certainly, it will amount to stay of proceedings for recovery of tax. - Petition dismissed.....