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2007 (8) TMI 367 - AT - Income TaxExtract: ....... the Assessing Officer should have issued a reopening notice for the respective assessment year in which the assessee had earned income and in which the assessee had made investments in fixed assets. Thus, on these facts, we have to also hold that the reopening in question is also bad in law. 9. In the result, the appeal of the assessee is allowed.
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