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2022 (5) TMI 52 - GAUHATI HIGH COURTReopening of assessment u/s 147 - petitioner’s counsel submits that in view of the fact that the respondents have not taken into consideration the reasons given by the petitioner with respect to the alleged income, which was alleged to have escaped assessment, the procedure pending before the respondents under Section 148 of the IT Act should be set aside - Income Tax Department submits that the final decision with respect to the proceedings under Section 148 of the IT has not been made by the respondents till date and as such, the present case is a pre-mature - HELD THAT:- On considering the fact that the proceedings under Section 148 of the IT Act, 1961, which had started with the issuance of the notice on 26.03.2021 and the petitioner has taken part in the proceedings, this Court is not inclined to entertain the present petition. Further, the respondents have not taken a final decision with regard to the above proceeding and as such, the present writ petition is found to be premature. WP dismissed.
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