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2011 (11) TMI 718 - HC - Income TaxExtract: .......n all the factual details are considered, applying them the law on the subject, it can be held that the notices for reopening having been issued with no valid basis, being contrary to law, the same warrants quashment and are accordingly quashed. 7. Petition is accordingly allowed. Rule is made absolute to the above extent with no order as to costs.
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