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2008 (3) TMI 133 - HC - Income TaxOrder of reopening of assessment – Dept. stated that information received from Enforcement Directorate related to A.Y. 2000-01 & previsions sanction of commissioner was also obtained - Enforcement Directorate shows possible inflation of purchases on certain items - court is only required to see whether there was any prima facie material available to reopen the file - In view of the counter affidavit and the impugned notice, this Court cannot reject reassessment notice
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