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1986 (8) TMI 121 - AT - Income TaxExtract: .......eaning of s. 147(b). Therefore, the reopening is not valid, and we cancel the same. 7. On merit the assessee s counsel reiterated the arguments advanced before the AAC but we do not see any reason to take a different view from that of the AAC. But, however, since we have held that the reopening is invalid, the appeal of the assessee stands allowed.
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