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Power of reopening of assessment u/s 147 Explanation 1 r.w section 143(1) - reasons for the notice u/s...

Power of reopening of assessment u/s 147 Explanation 1 r.w section 143(1) - reasons for the notice u/s 147 nowhere mentioned that the revenue came up with any other fresh material warranting reopening of assessment except the notes to the accounts already disclosed - assessment quashed - HC .....

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