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2018 (4) TMI 1535 - HC - Income TaxReopening of assessment - official authorized by law initiating reopening - Held that:- As annexed a copy of the AO’s reasons, prior to the issuance of the notice under Section 148 it clearly reveals that the concerned authority authorized by statute i.e. the Joint Commissioner, had clearly stated that the proceedings may be initiated under Section 147. Having regard to these facts, we are of the opinion that Soyuz (2015 (3) TMI 278 - DELHI HIGH COURT) has no application. The appeal is without merit and consequently, it is dismissed. - Decided against assessee.
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