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2017 (1) TMI 1738 - HC - Income TaxReopening of assessment u/s 147 - objections on the assumption of jurisdiction for reopening of assessee - HELD THAT:- We confirm the direction to the respondent to consider the objections on the assumption of jurisdiction after granting the Assessee an opportunity of personal hearing. Accordingly, the respondent is directed to pass a speaking order on the aspect of jurisdiction under Section 147 of the Act, within a period of four weeks from the date of receipt of a copy of this order. No costs.
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