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2022 (9) TMI 1253 - HC - Income TaxReopening of assessment u/s 147 - Necessity of discharging objections - primary grievance of the petitioner is that instead of disposing the objections raised by the petitioner against the re-opening notice, notice came to be issued by the respondent under section 142(1) in relation to the reopening proceedings in respect of the year under consideration - HELD THAT:- This petition is disposed of by directing the competent authority of the respondent Income Tax authority to consider the objections filed by the petitioner to the re-opening notice under section 148 of the Act within a period of eight weeks from the date of receipt of the order on its own merits and in accordance with law. As clarified that this court has not gone into the merits of the case of the either side and nor has expressed anything on merits.
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