2024 (2) TMI 1117

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..... - GUJARAT HIGH COURT] AO had recorded elaborate reasons to prima facie demonstrate that the figures of sale of teakwood trees for year consideration were not genuine if, at all, exaggerated and also in cases of sham transactions, the assessee cannot avoid the re-opening on the ground that earlier the issue was scrutinized HELD THAT:- As petitioner submits that the present petition has becom .....

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