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2018 (3) TMI 1827 - AT - Income TaxReopening of assessment u/s 147 - HELD THAT:- As the findings of the learned CIT(A) in the impugned order do not invite any interference at our end which says that during the regular assessment proceedings, the aspects now raised by issuing notice u/s 148 were considered, as such, the reopening of the proceedings for the very same purpose is bad in law - Appeal of the revenue is dismissed.
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