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![[Income Tax] Assessing Authority Cant Reassess Prior Years Without Inquiry While Determining Relevant Years Assessment: Kerala High Court](https://www.livelaw.in/h-upload/2024/05/30/500x300_542245-justice-jayasankaran-nambiar-justice-syam-kumar-kerala-hc.webp "[Income Tax] Assessing Authority Cant Reassess Prior Years Without Inquiry While Determining Relevant Years Assessment: Kerala High Court")
