2018 (7) TMI 2180

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....nty, Advocate ORDER P.C. :- 1. Heard. Rule. 2. This petition challenges notice dated 31st March, 2017 issued under Section 148 of the Income-Tax Act, 1961 seeking to re-open the assessment for the Assessment Year 2010-11. The assessment was earlier completed by way of intimation under Section 143(1) of the Act. The reasons to believe that income chargeable to tax has escaped assessment proceed....