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2016 (6) TMI 971 - AT - Income TaxValidity of reassessment proceedings - Held that:- No fresh material or information was referred to by the AO in the reasons recorded for re-opening the assessment, that the material referred to was the same, that the reasons arose from the perusal of the existing assessment record. Thus the order passed by the AO for re-opening the assessment for the year under appeal was invalid. Therefore, consequential order passed has to be treated an invalid order. - Decided in favour of assessee
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