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2015 (12) TMI 1334 - SC ORDER

Reopening of assessment - Commissioner quashed the notice under section 148 also upheld by ITAT and HC [2015 (5) TMI 217 - MADHYA PRADESH HIGH COURT] as action for sanction by JCIT was without application of mind and as this was done in a mechanical manner - Apex court dismissed the revenue appeal after condonation of delay

2015 (5) TMI 217 - MADHYA PRADESH HIGH COURT

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