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2019 (3) TMI 1677 - BOMBAY HIGH COURTReopening of assessment - the assessment has been concluded and the petitioner has challenged the said assessment by filing an appeal before the Commissioner Appeals - HELD THAT:- In the present case, the petitioner has already availed remedy of appeal by filing substantive appeal before Commissioner Appeals challenging the assessment order. The petitioner can raise all the grounds as raised in the present petition in the substantive appeal filed. Petition dismissed.
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