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Reassessment u/s. 147 - non availability of file containing reasons to believe - there is no material...

Reassessment u/s. 147 - non availability of file containing reasons to believe - there is no material brought to our notice that reasons were recorded before issue of notice u/s 148 which is a sine quo non for valid initiation of reassessment proceedings u/s 147 - initiation of reassessment proceedings were not valid .....

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