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2007 (4) TMI 257 - HC - Income TaxInitiation of proceedings u/s 147(4) - the Department has sought to widen the scope of reopening the assessment by arguing that reopening should be allowed where there has been any error in the original assessment which has led to income escaping assessment – held that - Because there was no such material or information, therefore, the case was one where upon a review of the original assessment order, the Income-tax Officer was of the changed opinion on the same material that some income had escaped assessment. This could not have justified re opening of assessment
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