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2000 (3) TMI 51 - HC - Income TaxExtract: .......t cannot go beyond the recorded reasons, nor can it take into account any supplementary reasons which did not enter into the mind or the assessing authority at the time of issuing the reassessment notice. For the above reasons, we are constrained to quash the impugned notice issued under section 148 of the Act and allow the writ petition. No costs.
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