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2013 (11) TMI 1726 - AT - Income TaxExtract: ....... be reopened in terms of clause (b) of Explanation 2 to section 147. 14. In view of above cited decisions we are of the view that there was no infirmity in the first appellate order on the issue. The same is upheld. The ground is accordingly rejected. 15. Consequently appeals are dismissed. Order pronounced in the open court on 29th November, 2013.
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