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2015 (4) TMI 1103 - HC - Income TaxReopening of assessment - Held that:- Once it is found that none of the reasons recorded by the Assessing Officer for initiating proceedings under section 147 was germane to initiation of such proceedings, then it has to be held that he had no reason to believe that any income had escaped assessment and, therefore, any further proceeding would be without jurisdiction. - Decided in favour of assessee
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