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2019 (9) TMI 103 - SCH - Income TaxReopening of assessment u/s 147 - ‘live link’ between the material in the form of the investigation report and the formation of belief that income that has escaped assessment - HELD THAT:- Application seeking exemption from filing certified copy of the impugned judgment is allowed. Issue notice. There shall be stay of further A.O. proceedings in the meantime.
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