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2020 (3) TMI 1422 - ITAT RANCHIReopening of assessment u/s 147 - income from sale of land have escaped from assessment - HELD THAT:- DR fails to dispute that the AO had himself made it clear that the issue of the corresponding sale transactions required to be verified. As find in this backdrop that in Manzil Dineshkumar Shah [2018 (5) TMI 1176 - GUJARAT HIGH COURT] holding that Assessing Officer cannot take recourse the impugned proceedings just for the purpose of verification as has been upheld up to the hon'ble apex court in Manzil Dineshkumar Shah [2019 (1) TMI 1284 - SC ORDER] we adopt the very reasoning mutatis mutandis herein to quash the impugned assessment. Assessee’s appeal is allowed.
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