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2013 (2) TMI 628 - BOMBAY HIGH COURTReassessment - reopening after 4 years - notice u/s 148 - held that:- If the Legislature amends the provisions of the Act with retrospective effect, it cannot be said that there was failure on the part of the assessee to disclose fully and truly all material facts relevant for the purpose of assessment. - Decided in favor of assessee.
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