2024 (9) TMI 30

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..... RT] Mere change of opinion on the same materials, set aside the reassessment notice and the consequential assessment order by its judgment - HC [ 2022 (7) TMI 1338 - ORISSA HIGH COURT] quashes the notice issued to the Petitioner u/s 148 and the consequential order of the NAFAC rejecting the objections of the Petitioner to the reopening of the assessment. HELD THAT:- There is a delay of 558 days in .....

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