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2012 (3) TMI 137 - AT - Income TaxRe-opening of assessment under 147 - reason supplied after the expiry of six years from the end of relevant A/Y - Held That:- since the reasons for the reopening of the completed assessment were supplied to him beyond the period of six years from the end of the assessment year under consideration, the reopening is invalid - In view of Haryana Acrylic Manufacturing Co. vs. CIT (2008 - TMI - 31355 - DELHI HIGH COURT), assessment declared void ab initio.
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