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2009 (2) TMI 70 - HC - Income TaxReopening of assessment – contention that income which has already been declared under Voluntary Disclosure of Income Scheme (VDIS) cannot be subjected to tax in any further proceedings – contention that reasons recorded for reopening do not disclose any income which has escaped assessment – since there is no material which can lead the AO to believe that any income has escaped assessment, impugned notices u/s 148 are quashed - A completed assessment cannot be reopened merely to make inquiries
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