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2010 (4) TMI 831 - GUJARAT HIGH COURTReassessment - Validity of notice - successor Assessing Officer has come to form a different opinion and recorded reasons thereupon without establishing any lapse on part of the petitioner or any fresh information (2010 - TMI - 35201 - SUPREME COURT OF INDIA) , successor Assessing Officer has merely recorded a different opinion in relation to an issue to which the Assessing Officer, who had framed the original assessment, had already applied his mind and come to a conclusion that the method of accounting employed by the petitioner was correct and was not required to be disturbed, In the circumstances, the notice, issued under section 148 of the Act and the consequential reassessment order, framed under section 144 read with section 147 of the Act are hereby quashed and set aside
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