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2019 (12) TMI 1565 - BOMBAY HIGH COURTReopening of assessment u/s 147 - Petitioner challenges the Notice u/s 148 - Main contention raised by the Petitioner is that AO has no jurisdiction to proceed to issue the notice as the jurisdictional requirements are not present - HELD THAT:- Respondents seeks time to take instructions and file reply, if necessary. Considering the averments made in the Petition and that respondents are seeking time, there shall be ad-interim stay to the impugned notice.
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