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2005 (11) TMI 41 - BOMBAY HIGH COURTNotice of reopening the assessment of income of the petitioner under section 148 - when the decision to reopen the matter itself is taken beyond the period provided and when there is no failure on the part of the assessee to disclose the relevant material, the assessee cannot be put into another jeopardy by reopening the matter - petition deserves to be allowed and we quash and set aside the notice dated March 29, 2004, issued under section 148 of the Income-tax Act and also the consequent reassessment order made on February 28, 2005
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