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2022 (11) TMI 316 - AT - Income TaxReopening of assessment u/s 147 - addition on protective basis - HELD THAT:- As we are of the view that the reopening of assessment made in the hands of the assessee for making addition protective basis is bad in law, since the same amounts to reopening of assessment merely on suspicion. Accordingly, we quash the assessment order passed in the hands of the assessee. Appeal of the assessee is allowed.
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