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2016 (3) TMI 822 - ITAT DELHIReopening of assessment - Held that:- During the course of original assessment proceedings the books of a/c along with the audit report were duly furnished and were accepted while passing order u/s 143(3). The assessee has not filed the assessment order passed u/s 143(3) in the present case. Thus the initiation of proceedings u/s 147 of the Act were not valid. Accordingly, orders of authorities below in all the appeals in question are quashed and the assessee’s appeals stand allowed
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