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2008 (6) TMI 596 - MADRAS HIGH COURTExtract: .......section 147 of the Act. When the reasoning given for reopening of assessment is not available at the time of initiation of reopening, the reopening could only be regarded as not in accordance with law and invalid. 10. For the reasons stated above, the appeal deserves to be dismissed and it is accordingly dismissed. Miscellaneous petition is closed.
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