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Whether on the facts and in the circumstance of the case and in law, the Tribunal is justified in setting aside the assessment on the ground of non-provision of the reasons for re-opening assessment?

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Section 148 of the Income-Tax Act, 1961—Income escaping assessment— Tribunal is justified in setting aside the assessment on the ground of non-provision of the reasons for re-opening assessment - CIT V/s NATIONAL ORGANIC CHEMICAL INDISTRIES LTD. - [2018] 2 ITCD Online 128 (BOM)

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