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1989 (10) TMI 86 - ITAT CHANDIGARHExtract: .......ear that everything had initially been disclosed by the assessee and the reopening proceedings are seen to have been undertaken on mere change of opinion. Such action was unjustified and the ld. CIT(A), in our view, correctly cancelled such action. We see no justification to interfere with his conclusion. 16. In the result, the appeal is dismissed.
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