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2013 (7) TMI 618 - HC - Income TaxValidity of notice u/s 148 – The averments has not been dealt though two affidavits have been filed - this would further led credence to the assessee’s grievance that reopening notice has been issued at the behest of the audit party - apart from the assessee's averment court intrigued by the fact that though precisely on the four issues the AO called upon the assessee's explanation through a letter - in the subsequent notice for reopening which the AO issued was the only ground taken as reason to reopen the assessment which was outside of the issues on which the explanation of the assessee was called for - this would further demonstrate that the AO at that point of time was not inclined to reopen the assessment - notice lacks validity – court quashed the notice – appeal decided in favour of assessee.
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