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Reopening of assessment - It was contended that, though the return was filed in pursuance of notice u/s 148 dated 31.3.2012, no assessment was made - Therefore, fresh notice dated 15.3.2016 on the premise of non-filing of return is incorrect - Notice quashed. - HC

Income Tax - Reopening of assessment - It was contended that, though the return was filed in pursuance of notice u/s 148 .....

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