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2016 (7) TMI 310 - AT - Income TaxReopening of assessment - Held that:- Reopening of assessment in the impugned AY is bad in law. The issues considering the merits are purely academic in nature and therefore it is not necessary to consider the disallowance/ addition made by the AO in the assessment. Considering the above facts and the law on the issue, the orders of AO and CIT(A) are set aside. Assessee’s grounds on reopening is accepted and appeal is accordingly allowed in favour of assessee
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