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2021 (12) TMI 136 - AT - Income TaxReopening of assessment u/s 147 - Addition u/s 69C - Bogus purchases - HELD THAT:- As relying on [2015 (12) TMI 1538 - ITAT DELHI] Assumption of jurisdiction is bad in law and the additions made u/s.69C of the Act has no legs to stand. The appeal filed by the assessee is accordingly allowed.
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