2023 (12) TMI 142

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..... ir Market Value of the rights shares issued - as decided by HC [ 2023 (3) TMI 619 - BOMBAY HIGH COURT] only reason and purpose for issuing the impugned notice u/s 148 appears to be that the Assessing Officer has come to a different opinion on the question of valuation from one adopted by the petitioner, which has been accepted in the earlier assessment order, thus the impugned notice u/s 148 of th .....

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