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2016 (8) TMI 1323 - HC - Income TaxReopening of assessment - Held that:- The Learned Single Judge in the order under appeal observed that on factual aspects the reply submitted by the Revenue was vague and evasive. There was no reason to hold that the Appellant had not disclosed fully and truly all material facts in the earlier assessment. Apparently the learned Single Judge was not satisfied that the order for re-assessment was sustainable and yet dismissed the writ petition only on the ground for availability of alternative remedy by way of first appeal and second appeal under the Act against any fresh orders passed in re-assessment. The order under appeal dated 15th February 2016 declining interference with the notice for re-assessment on the ground of availability of alternative remedy only is, therefore, held to be not sustainable. The notice for re-assessment is therefore set aside.
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