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2019 (2) TMI 925 - SCH - Income TaxReopening of assessment - “reasons to believe" - change of opinion - What is the “tangible material” which compelled the AO, in all these four cases, to issue the impugned reassessment notices? - Held that:- No reason to interfere in the matter. The special leave petitions are, accordingly, dismissed. Pending application(s), if any, shall stand disposed of.
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