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Amar Jewellers Limited Versus Deputy Commissioner of Income Tax

Reopening of assessment - eligible reasons to believe - proof of accommodation entries - Held that - A plain reading of the reasons recorded for reopening the assessment reveals that the basis for formation of belief that the transaction made by the assessee with M/s Shreeji Trading Company is bogus in nature is that Shri Anil Kumar Jain and Shri Pravin Kumar Jain admitted to carrying on the business of giving accommodation entries in the names of various entities and upon verification it was fo....... + More



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