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2011 (10) TMI 229 - HC - Income TaxRe-assessment beyond a period of four years - assessee had made a claim of depreciation on account of an ETP system - a notice under Section 133(6) and third party clarified that – (i) No ETP was supplied at all; (ii) No invoice or bill had been issued or raised for the supply of the ETP; and (iii) No payments have been received from the assessee. - Shall be deemed to be valid ground for opening of assessment. - Decided against assessee.
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