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2023 (3) TMI 724

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..... in case of Keenara Industries Private Limited [ 2023 (3) TMI 104 - GUJARAT HIGH COURT] issue Urgent Notice to be made returnable forthwith. We have requested learned senior standing counsel, Mrs.Kalpana Raval assisted by the learned advocate, Mr.Karan Sanghani to appear for the respondent. Focusing on the issue of the limitation, as the assessment year here is 2013-14, without giving the sepa .....

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..... ted 27.07.2022 issued under section 148 of the Income Tax Act, 1961 ( the IT Act hereinafter) as well as the order dated 27.07.2022 passed under section 148A(d) seeking to reopen the income tax assessment of the petitioner for the assessment year 2013-14 on the ground that the notice and order are bad in law and without jurisdiction. 2. The prayers sought for by the petitioner are as follow: .....

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..... 148A(d) dated 27.07.2022 annexed here to at Annexure- E and all further notices, if any, issued for completing reassessment including reassessment order, if any, framed during pendency of this petition; C) Award the costs of this petition. D) Grant such other and further reliefs as this Hon ble Court deems fit. 3. Since the issue is covered by the decision of this Court in case .....

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