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2017 (3) TMI 46 - SCH - Income TaxReopening of assessment - reasons to believe - Held that - We are informed that the Assessing Officer has already passed the Assessment Order. In these circumstances it would be open to the petitioner to file an appeal and challenge the Assessment Order. The petitioner will be permitted to raise all the pleas which are available to it and the Commissioner of Income Tax (Appeals) shall decide the appeal without being influenced by the observations made in the impugned order. HC Ref case -2016 (7) TMI 328 - BOMBAY HIGH COURT
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