Reopening assessment u/s. 148 - incomplete information and unconcluded proceedings - even on merits, the...

Reopening assessment u/s. 148 - incomplete information and unconcluded proceedings - even on merits, the case of the Revenue has no legs to stand in absence of any material in support of any revaluation/enhancement in value of the property by the stamp duty authority and the addition so made is hereby directed to be deleted. Appeal of the assessee is allowed. - AT .....

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