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2016 (10) TMI 1029 - KARNATAKA HIGH COURTReopening of assessment - Held that:- The re-opening of the assessment under Section 143 of the Income Tax Act was itself bad in law. Hence, we set aside the order passed by the learned Single Judge as well as the reassessment order dated 31.01.2014. Accordingly the appeal as well as the writ petition shall stand allowed. However it may be observed that the respondent shall be at the liberty to proceed in the matter in accordance with law, after furnishing reasons for issuance of the notice under Section 148 of the Income Tax Act, if law permits.
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