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2016 (1) TMI 942 - HC - Income TaxReopening of assessment - addition u/s 69A - Held that:- There was true and full disclosure by the assessee of all material facts. As that in the scrutiny assessment order, the Assessing Officer accepted the claim of the assessee under Section 69A and that however, after the expiry of four years, the Assessing Officer sought to reopen the proceedings contrary to the proviso to Section 147 and the reopening of assessment is contrary to law. - Decided in favour of assessee
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