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2016 (8) TMI 1184 - ITAT AHMEDABADReopening of assessment - Denial of exemption under section 11(1)(a) - Held that:- We find that the issue is indeed covered by the tribunal’s order in assessee’s own case. In any event, we find that as rightly noted by the CIT(A), the assessment has been reopened on mere change of opinion. As in the original round of the proceedings the AO has considered the very material on the basis of which assessment was already considered. We, therefore, see no reasons to interfere in the matter.
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