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2014 (8) TMI 488 - HC - Income TaxNotice for reopening of assessment u/s 148 – Held that:- There was no reason to interfere with the order of the Tribunal particularly, having regard to the fact that the petitioner had at the time of hearing of the appeal withdrawn its challenge to the reopening of assessment u/s 147/148 of the Act - Once the appellant have withdrawn the challenge on a particular issue by not pressing it before the ITAT, it is as good as no appeal on that ground is before the ITAT for consideration - the order of the Tribunal was passed on 5 June 2009 recorded the fact that the issue relating to reopening of assessment was not pressed by the applicant – Decided against Assessee.
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