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2018 (1) TMI 146 - HC - Income TaxReopening of assessment - reasons to believe - Held that:- The assessment was completed under Section 143(3) of the Act. Thus, all materials were available in the hands of the assessing officer and the impugned re-assessment proceedings is clearly a case of change of opinion and on the facts noted above and by applying the law laid down in the aforementioned decisions, the impugned proceedings are illegal and not sustainable. - Decided in favour of assessee.
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