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2021 (1) TMI 882 - AT - Income TaxReopening of assessment u/s 147 - Bogus purchases - HELD THAT:- Issue decided in favour of assessee as relying on case [2015 (12) TMI 1538 - ITAT DELHI] herein the Tribunal has quashed the reassessment proceedings initiated by the Assessing Officer and has also deleted the addition made by the Assessing Officer and sustained by Ld.CIT(A) on merit - Decided in favour of assessee.
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