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2016 (5) TMI 1399 - AT - Income TaxReopening of assessment - Held that: - having noted that the reasons recorded for reopening of the assessment do not suggest anything more than the verification, we are of the considered view that the very initiation of reassessment proceedings on the facts of this case is unsustainable in law - we deem it fit and proper to quash the reassessment proceedings - appeal allowed.
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