2023 (11) TMI 291

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..... ELD THAT:- Having regard to the terms of the agreement which has been pointed out by learned ASG to us, we do not think that this is a fit case where the notice under Section 148 of the Income Tax Act should have been issued to the respondent(s) for reopening the assessment. Hence, Special Leave Petition stands dismissed. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE UJJ .....

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