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1988 (3) TMI 107 - ITAT DELHI-AExtract: .......e at the time of original assessment. Since all these facts were existing at the time of original assessment, the reopening is purely for the re-examination of the same facts, that is a change of opinion with no fresh information available, is therefore bad in law and accordingly we quash the reopening. In the result, the appeal is allowed in part.
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