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2016 (11) TMI 1015 - HC - Income TaxReopening of assessment - respondent has contended that AO while deciding the assessment has gone to the unamended provisions - Held that:- The AO has not applied the amended provisions and in that view of the matter, we are of the opinion that the view taken by the AO, since return was not filed under section 148 of the Income Tax Act, first question is required to be answered against assessee as the AO has not touched amended provisions and in that view of the matter, the first issue is answered against the assessee.
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