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2019 (2) TMI 925 - SCH - Income TaxReopening of assessment - reasons to believe - change of opinion - What is the tangible material which compelled the AO, in all these four cases, to issue the impugned reassessment notices? - Held that - No reason to interfere in the matter. The special leave petitions are, accordingly, dismissed. Pending application(s), if any, shall stand disposed of.
The Supreme Court dismissed the special leave petitions as they did not see any reason to interfere in the matter. Pending applications were disposed of.
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