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2009 (3) TMI 64 - GUJARAT HIGH COURT
Reassessment order – notice u/s 148 - it is apparent that the action of the respondent authority in framing the reassessment order, without first disposing of the preliminary objections raised by the petitioner, cannot be sustained - Accordingly, the reassessment order is hereby quashed and set aside and the respondent authority is directed to first dispose of preliminary objections by passing a speaking order and only thereafter proceed with the reassessment proceedings in accordance with law