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2022 (5) TMI 1261 - ITAT MUMBAIReopening of assessment u/s 147 - Bogus transaction of shares - HELD THAT:- Assessee has engaged into the bogus penny stock transaction through bogus entry operator controlled by Mukesh Choksi. The authorities below have properly analysed the facts and have taken correct view of the matter. Nothing was brought before me to rebut the aforesaid findings on merits. Accordingly we uphold the order of learned CIT(A) - Decided against assessee.
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