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2016 (12) TMI 118 - HC - Income TaxValidity of reopening of assessment - Held tat:- There is no justification in issuing the impugned notice and the power of issuance of such notice would not arise by virtue of Section 150(1) read with Explanation 2 of Section 153 of the Act. In the circumstances, we find that the petitioner is entitled to the relief claimed in the petition. - Decided in favour of assessee
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