High Court quashes reassessment notice for lack of reasonable opportunity.

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....HC quashed order u/s 148A(d) and notice u/s 148 for reopening assessment, holding that petitioner was deprived of reasonable opportunity in violation of s. 148A(c); AO's action citing time constraint was unsustainable as extended limitation period for escaped income over Rs. 50 lakh for AY 2015-16 ended on 31.03.2016, not 31.03.2022 as claimed.....