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2015 (4) TMI 265 - HC - Income TaxReopening of assessment - Held that:- As the petitioner has been denied an opportunity of fair hearing by providing copy of the statement and related details regarding the alleged share amount, thus of the view that the matter requires to be re-considered by the respondent by providing fair and reasonable opportunity of hearing to the petitioner and by furnishing the details/copy of the statement based on which the impugned assessment order has been passed. - Decided in favour of assessee.
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