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2016 (4) TMI 467 - HC - Income TaxReopening of assessment - Held that:- The Court considers it appropriate to modify para 27 of its judgment dated 11th February 2016 and substitute it as under: "27. Turning to the notice issued in the instant case to the Petitioner under Section 143(2) (ii) of the Act, it is seen that it is in a standard format which merely states that "there are certain points in connection with the return of income on which the AO would like some further information." In any event the question raised in the applications by the Petitioner before the AAR do not appear to be forming the subject matter of the said notice under Section 143 (2) (ii) of the Act. Consequently, the mere fact that such a notice was issued prior to the filing of the application by the Petitioner before the AAR will not constitute a bar, in terms of clause (i) to the proviso to Section 245-R (2) of the Act, on the AAR entertaining and allowing the application."
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