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2018 (3) TMI 1354 - AT - Income TaxReassessment u/s 148 -reasons to believe - Held that:- There was nothing concrete before the Revenue Authorities to reopen the case afresh the matter was contested till the level of Tribunal wherein the CIT(A) allowing assessee’s appeal was upheld by the Tribunal. Thus, the initiation of reassessment under 148 is bad in law. - Decided in favour of assessee
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