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2012 (6) TMI 894 - HC - Income TaxExtract: .......to reopen the assessment under s. 147 cannot be sustained. For the foregoing reasons, the petition succeeds, and is, accordingly allowed. The impugned notice dated 29-1-2002 seeking to reopen the assessment of the petitioner for the assessment year 1995-96 is hereby quashed and set aside. Rule is made absolute accordingly with no order as to costs.
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