2021 (3) TMI 1394

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Full Text of the Document

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....ASC ORDER 1. The challenge in the present petition is to the reopening of the assessment in respect of the Petitioner and the Orissa Entry Tax Act for the period 1st April, 2006 to 31st March, 2011. 2. Perusal of Form E-32(A-3) which reflects the decision of the Assessing Officer to reopen the assessment gives simply one reason 'that case has been reopened due to receipt of objection raised by ....