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2016 (7) TMI 704 - HC - Income TaxReopening of assessment - notices issued without jurisdiction - Held that:- In the instant case, the fact is not in dispute that on the request of the petitioner the respondent has provided copy of the reasons recorded by respondent No. 3 as well as the copy of the order passed under section 151 of the said Act. So no case of prejudice caused to the petitioner has been made out. In the light of the discussion made in the foregoing paras, we are of the view that there is no merit in the petition filed. The impugned notices cannot be said to be issued without jurisdiction or bad in law. So also we find no infirmity in the impugned order dated September 16, 2015 passed by the Deputy Commissioner of Income-tax. In view of this, the petition filed by the petitioner is devoid of merits and substance therein and therefore the same is liable to be dismissed - Decided against assessee
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