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2023 (11) TMI 291 - SC ORDERValidity of reopening of assessment - Reasons to believe - HELD THAT:- Having regard to the terms of the agreement which has been pointed out by learned ASG to us, we do not think that this is a fit case where the notice under Section 148 of the Income Tax Act should have been issued to the respondent(s) for reopening the assessment. Hence, Special Leave Petition stands dismissed.
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