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2010 (10) TMI 683 - AT - Income TaxIncome escaping assessment - reassessment u/s 147/ 148 - The assessee had objected the reopening of the assessment by the AO on the ground that the same is beyond four years - When the primary facts necessary for assessment are fully and truly disclosed, the ITO will not be entitled on change of opinion to commence proceedings for reassessment – Appeal of the revenue is dismissed and the C.O. filed by the assessee is allowed
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