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2005 (2) TMI 49 - HC - Income TaxReasons for reopening of assessment - notice issued by the respondent-officers invoking the provisions of section 147/148 - principal ground of challenge was that the notices by themselves did not disclose as to under what circumstances the reopening was proposed – Argument of assessee are not considerable as assessee had approached this court in the earlier round of litigation by filing a writ petition and this court had an occasion to direct the respondents to furnish reasons within a stipulated time and the respondents have complied - That having happened, there is no further scope to go back to this aspect yet again in this writ petition – writ petition is dismissed
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