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2003 (3) TMI 9 - MADRAS HIGH COURTNotice u/s 148 – reasons for reopening of assessment - law is well settled that Assessing Officer is bound to furnish reasons to the assessee within a reasonable time, entitling the assessee to file the objections and as a necessary corollary, the Assessing Officer has to consider those objections and pass a speaking order. In the absence of the above compliance, the petitioner is entitled to the relief sought for in this writ petition.
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