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2022 (11) TMI 1388 - SC ORDERValidity of reopening of assessment u/s 147 - reopening beyond period of four years - HELD THAT:- In the present special leave petition, the reopening was post four years and therefore, we are not inclined to issue notice as full facts had been disclosed by the assessee. The assessee is not required to state the law, which the Revenue feels may be attracted. Accordingly, the special leave petition is dismissed.
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