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High Court declines to intervene in A.O.'s decision on reopening assessment u/s 147, finding it justified.

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....Reopening of assessment u/s 147 - In the instant case, the A. O. has disposed of the objections of the petitioner by passing a speaking order considering all legal and factual aspects, which are just and proper, and do not call for any interference by this Court, exercising the jurisdiction under Article 226 of the Constitution of India. - HC....

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