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Court Rejects Petition Against Reopening of Tax Assessment u/s 147; No Grounds for Intervention Found.

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....Reopening of assessment u/s 147 - On considering the fact that the proceedings under Section 148 of the IT Act, 1961, which had started with the issuance of the notice on 26.03.2021 and the petitioner has taken part in the proceedings, this Court is not inclined to entertain the present petition. - HC....

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