2018 (10) TMI 1758

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.... : 1 Having heard both sides, we find that arguable questions are raised.  The Writ Petition is, therefore, admitted. 2 Rule. 3 We have perused carefully the grounds in the Writ Petition. Ground No.(L) under the head "Change of Opinion" expressly refers to the factual position and particularly, the show cause notice sent by the Assessing Officer dated 26th December, 2013.  In this sho....