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High Court Grants Fair Opportunity to Petitioner After Technical Portal Issue in Sections 147 and 148A(b) Assessment Case.
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....Reopening of assessment u/s 147 - notice issued u/s 148A(b) - non availing the opportunity to defend its case to the petitioner - As some technical snag on the portal, which deprived the petitioner of such opportunity. Petitioner deserves to be given due opportunity. - HC....