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2023 (8) TMI 774 - SCH - Income TaxReopening of assessment u/s 147 - Reopening on the basis of the audit objections - as decided by HC [2022 (1) TMI 900 - BOMBAY HIGH COURT] reasons for reopening of the assessment are almost identically worded as that of audit report, the reopening of the assessment is misconceived, incorrect and bad in law - HELD THAT:- As SLP is dismissed on the ground of delay as well as on merits. All pending applications are disposed of.
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